MA H3059

Bill

Relative to expanding agricultural land

Introduced
03/29/2021

In Committee
04/07/2022

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to the value of agricultural and horticultural land for tax purposes. Revenue.

AI Summary

This bill aims to expand the definition of agricultural and horticultural land for tax purposes in Massachusetts. Key provisions include: 1. Allowing non-contiguous land under the same ownership to be eligible for agricultural/horticultural land tax valuation, as long as the total area is at least 5 acres and the parcels are within the same municipality or no more than 10 miles apart, and are used for a unified agricultural/horticultural purpose. 2. Specifying that the total area of contiguous and non-contiguous land classified as agricultural/horticultural cannot exceed 100% of the land actively devoted to those uses. 3. Applying the commercial property tax rate (class 3) to agricultural/horticultural land, rather than the typically lower residential rate. 4. Updating the existing law to include references to "non-contiguous" land alongside "contiguous" land when describing eligible agricultural/horticultural parcels. The bill aims to provide more flexibility and incentives for landowners to maintain and expand agricultural and horticultural uses of their property for tax purposes.

Committee Categories

Budget and Finance

Sponsors (5)

Paul Schmid (D)*, David DeCoste (R), Jim Hawkins (D), Hannah Kane (R), Susan Moran (D),

Last Action

No further action taken (on 01/03/2023)

Official Document

https://malegislature.gov/Bills/192/H3059

(14 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H3059
Bill	https://malegislature.gov/Bills/192/H3059.pdf

Bill	Bill Name	Last Action	Type
H2810	Relative to non-contiguous farm land	Accompanied H3059	Replaces
H3003	Ensuring consistent reimbursement of PILOT funding	Accompanied a study order, see H5245	Similar To
S1802	Relative to providing better notices and protections in the process for collecting delinquent property taxes	Accompanied a study order, see H5247	Similar To
S1812	To close corporate tax loopholes and create progressive revenue	Accompanied a study order, see H5279	Similar To
S1813	Improving the fairness of our tax laws	Accompanied a study order, see H5247	Similar To
S1839	Relative to restoring corporate tax rates	Accompanied a study order, see H5279	Similar To
S1851	Closing the single sales factor tax loophole	Accompanied a study order, see H5247	Similar To
S1860	Relative to the small commercial tax exemption	Accompanied a study order, see H5250	Similar To
S1867	Relative to taxes due upon the death of active duty personnel and the elderly	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S1907	Relative to excessive executive compensation	Accompanied a study order, see H5250	Similar To
S1911	Relative to the Massachusetts estate tax code	Accompanied a new draft, see H4997	Similar To
S1975	Granting property tax relief to seniors	Accompanied a study order, see S2743	Similar To
S1983	Relative to the film tax credit	Accompanied a study order, see H5250	Similar To
S2312	Relative to motor vehicle excise taxes	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To

Bill > H3059

MA H3059

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (5)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary