Bill > H3130

This bill proposes a new tax exemption for urban agricultural properties by modifying Chapter 59 of Massachusetts General Laws. Specifically, the bill allows cities and towns with at least 50,000 residents or designated as "gateway municipalities" to provide up to a 100% property tax exemption for small agricultural and horticultural 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 tax exemption would only apply to the portion of the property used for agricultural or horticultural purposes. Each city or town that chooses to accept this provision can independently determine the exact percentage of the property's assessed value to exempt from taxation and decide whether rooftop and container farming operations are eligible. The local legislative body would need to vote to accept and implement this tax exemption, giving municipalities flexibility in how they support urban agriculture.

Budget and Finance

https://malegislature.gov/Bills/194/H3130