Bill > S2023

This bill amends Massachusetts tax law to provide a property tax exemption for urban agriculture and horticulture. Specifically, the bill allows cities and towns with at least 50,000 residents or those designated as gateway municipalities to exempt up to 100 percent of the assessed value of real estate used for agricultural or horticultural purposes, but only for properties less than 2 acres in size. To qualify for the exemption, the property must generate at least $500 in gross sales of agricultural or horticultural products in the previous year. The exemption would apply only to the portion of the property used for agricultural or horticultural purposes. Each city or town that chooses to accept this provision can establish its own percentage of tax exemption and decide whether rooftop and container farm operations are eligible. This legislation aims to incentivize and support small-scale urban farming by reducing the property tax burden on urban agricultural enterprises, potentially encouraging more local food production and agricultural innovation in urban areas.

Budget and Finance

https://malegislature.gov/Bills/194/S2023