Mass Dept. of Revenue Letter on the Valuation of Conservation Restrictions

Date of Publication: 02/25/2010

Author: Mass Department of Revenue

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 provide mandatory language (underlined) stating that assessors are required to take the restriction into account.

Attachments: massdoronvaluationofcrs.pdf