Last reviewed by MLTC: 12/11/2025.
These resources explain the main ways private landowners can conserve their land, including donations, conservation restrictions, charitable sales, and other approac...
Last Reviewed by MLTC: 12/11/2025
A free legal referral service connecting farmers, food entrepreneurs, and food system organizations with attorneys for assistance on land access, business, and transa...
Last reviewed by MLTC 11/20/2024.
This DOR response to a question on the valuation of conservation restrictions gives the reason why no set formula for reduction in taxes can be arrived at, but does ...
Last Reviewed by MLTC: 12/11/2025
State programs offering grants, financial assistance, and targeted support services to farmers and agricultural producers across Massachusetts.
Documents:
1. Agricult...
Last Reviewed by MLTC: 12/11/2025.
Massachusetts’ Chapter 61 programs provide reduced property tax assessments for land enrolled in long-term forest, agricultural, or open space and recreational use. ...
Last Reviewed by MLTC: 03/31/2026.
A compilation of forestry assistance programs available to Massachusetts landowners, municipalities, and land trusts. Can be used to identify technical assistance, s...
Last Reviewed by MLTC: 06/03/2026.
Provides the current Massachusetts General Laws language for Chapter 21, Section 17C, known as the Recreational Use Statute, which limits liability for landowners wh...
Last reviewed by MLTC: 12/11/2025.
A guide to community conservation in Massachusetts, including information on conservation restrictions, land protection tools, funding information, and local conserv...
Last Reviewed by MLTC: 1/26/2026.
Planned giving refers to charitable gifts that require some planning before they are made. These resources introduce what planned giving is, outline reasons land tru...
Last Reviewed by MLTC: 01/07/2026.
Explores opportunities available under Section 2031(c) of the Internal Revenue Code, particularly the post-mortem donation of a conservation easement. Demonstrates t...
Learn about Conservation Restrictions, a method of protecting your land while maintaining ownership.
Conservation Restriction
The ownership of your land carries with it different rights, including the...
Last Reviewed by MLTC: 1/13/2026.
UMass Amherst, University of Vermont, and the National Institute of Applied Climate Science (NIACS) publication for foresters, landowners, and managers interested in ...
Last Reviewed by MLTC: 12/11/2025
Regional tools that compile funding opportunities, grants, and resource guides for agricultural producers in the Northeast, helping farmers access cost-share, beginni...
Last Reviewed by MLTC: 06/03/2026.
These resources provide guidance on solar PV siting, land use, and legal and financial considerations in Massachusetts. They include information on Chapter 61 land, ...
Last reviewed by MLTC 11/25/2024.
A brief overview of federal and state income tax, estate tax and local property tax considerations for the donation of conservation restrictions or land
Last reviewed by MLTC 11/24/2025.
An overview of the Federal tax incentive for conservation easement (restriction) donations that was enacted by congress in 2015 and recently extended. A booklet expla...
Last Reviewed by MLTC: 12/11/2025
This resource explains that a land trust is a nonprofit organization that works with landowners and communities to permanently conserve land through ownership, conse...
