Bill > S1927

This bill modifies Section 17 of Chapter 61A of Massachusetts General Laws to provide a tax exemption for agricultural land that is partially separated for renewable energy production. Specifically, the bill allows landowners to convert a portion of their agricultural land for renewable energy purposes without incurring conveyance or roll-back taxes that would normally be applied when agricultural land use changes. Roll-back taxes are typically assessed when land that has been receiving preferential agricultural tax treatment is converted to a different use, requiring the owner to pay back taxes at a higher rate. By creating this exemption, the bill aims to encourage the development of renewable energy projects on agricultural lands without penalizing farmers financially for dedicating a portion of their property to clean energy production. The bill references the definition of renewable energy as outlined in Section 1 of Chapter 164 of the General Laws, which would likely include solar, wind, and other clean energy sources.

Budget and Finance

https://malegislature.gov/Bills/194/S1927