Chapter 61 Current Use Tax Programs Overview

Date of Publication: 04/22/2018

Author: UMass Amherst & Department of Conservation and Recreation

Reviewed by MLTC staff 9/23/2024. 

This booklet explains the three Chapter 61 programs. Each program provides a means to assess land at its current use (forest, agriculture, or open space/recreation) as opposed to its development value. 

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