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. These programs help keep working lands viable and support land conservation and sustainable management.
Documents:
1. Chapter 61 Current Use Tax Programs – Overview (University of Massachusetts Amherst, May, 2018)
Explains Massachusetts’ three current use programs—Chapter 61 (Forest Lands), Chapter 61A (Agricultural Lands), and Chapter 61B (Open Space and Recreation), including eligibility and landowner responsibilities.
Booklet PDF: https://masswoods.org/sites/default/files/2024-08/Ch61-Programs-Revised-2018.pdf
Website: https://masswoods.org/future-my-land/chapter-61-current-use-tax-programs
2. Forest Tax Program – Chapter 61 (Massachusetts Department of Conservation and Recreation)
Official state overview of the Chapter 61 Forest Tax Program, outlining eligibility requirements, enrollment steps, and the need for an approved forest management plan. Provides guidance on program administration through DCR and explains how Chapter 61 fits within the broader current-use programs, including 61A (agricultural) and 61B (open space).
Website: https://www.mass.gov/info-details/forest-tax-program-chapter-61