Bill > S1936

This bill amends Chapter 61A of the Massachusetts General Laws to provide a tax exemption for certain structures and buildings that are essential to the operation of agricultural and horticultural lands. The exemption applies to buildings used directly and exclusively for the production, storage, or processing of agricultural and horticultural commodities, as well as structures used to provide housing for regular and essential employees, indoor exercise arenas for training and exercising horses, and buildings used in the production of maple syrup, honey, and beeswax. The exemption is available for a period of up to 5 years for new construction or reconstruction completed after July 1, 2015, and the exemption is contingent on the owner applying for it and the assessor approving the application. If the land or buildings are converted to non-agricultural or non-horticultural use during the exemption period, the structures or buildings will be subject to "roll-back taxes" for the period the exemption was in effect.

Budget and Finance

https://malegislature.gov/Bills/193/S1936