Chapter Land (Ch. 61, 61A & 61B)

There are three different Chapter Land programs available:

• Forestry – Massachusetts General Laws Chapter 61
• Agricultural/Horticultural – Massachusetts General Laws Chapter 61A
• Recreational - Massachusetts General Laws Chapter 61B

Chapter 61

Chapter 61, Forestry, is designed to encourage the preservation and enhancement of the Commonwealth’s forests. It offers significant local tax benefits to property owners willing to make a long-term commitment to forestry. A parcel must consist of at least 10 contiguous acres of land under the same ownership and be managed under a 10-year management plan approved and certified by the State Forester in order to qualify for and retain classification as forest land under Chapter 61.

Chapter 61A

The agricultural and horticultural land classification program under Massachusetts General Laws Chapter 61A is designed to encourage the preservation of the Commonwealth's valuable farmland and promote active agricultural and horticultural land use. It offers significant local tax benefits to property owners willing to make a long-term commitment to farming. Property must consist of at least 5 contiguous acres of land under the same ownership and be "actively devoted" to agricultural or horticultural use in order to qualify for and retain classification as agricultural or horticultural land under Chapter 61A.

For the land to be considered "actively devoted" to a farm use, it must have been farmed for the two fiscal years prior to the year of classification and must have produced minimum gross sales of $500 for the first 5 acres of productive land being classified. That amount is increased by $5 for each additional acre of productive land being classified, unless the additional acreage is woodland or wetland. In that case, the amount is increased by only $.50 for each additional acre.

Chapter 61B

The recreational land classification program under Massachusetts General Laws Chapter 61B is designed to encourage the preservation of the Commonwealth’s open space and promote recreational land uses. It offers significant local tax benefits to property owners willing to make a long-term commitment to preserving land in an undeveloped condition or for use for outdoor activities. Property must consist of at least 5 contiguous acres of land under the same ownership in order to qualify for and retain classification as recreational land under Chapter 61B. The land must fall into one of the following two categories to qualify:

It must be maintained in a substantially natural, wild or open condition or must be maintained in a landscaped condition permitting the preservation of wildlife and natural resources. It does not have to be open to the public, but can be held as private, undeveloped, open space land.

or

It must be used for certain recreational purposes and must be open to the public or members of a non-profit organization.