Bill > H4361

This bill amends the General Laws of Massachusetts to clarify that land primarily used for the cultivation, manufacturing, packaging, or retail sale of marijuana is not considered to be in horticultural use for the purposes of property tax assessments. The bill specifically excludes such land from being classified as horticultural land, which typically receives preferential tax treatment. This change ensures that the tax treatment of land used for marijuana-related activities aligns with the state's regulatory framework for the cannabis industry.