Bill > S1833

This bill amends Chapter 61A of the General Laws to provide a tax exemption for structures and buildings that are essential to the operation of agricultural and horticultural lands in Massachusetts. The key provisions include: 1. Structures and buildings constructed or reconstructed after July 1, 2015 that are used directly and exclusively for agricultural or horticultural purposes, such as the production, storage, processing, or retail sale of agricultural commodities, or the housing of essential employees, will be exempt from taxation for 10 years to the extent of any increase in value due to the construction or reconstruction. 2. The tax exemption applies to a broad range of agricultural and horticultural activities, including raising and breeding livestock, commercial horse boarding operations, maple syrup production, and honey and beeswax production. 3. The tax exemption must be applied for by the property owner and approved by the local assessor, and will continue only as long as the buildings and structures are used for the intended agricultural or horticultural purposes. 4. If the property is converted to non-agricultural or non-horticultural use during the exemption period, the property will be subject to "roll-back taxes" for the years the exemption was in effect.

Budget and Finance

https://malegislature.gov/Bills/192/S1833