Bill > H3969

This bill aims to modify existing tax laws to support and incentivize urban farmland by creating a new category of "urban agricultural use" for smaller parcels of land. Specifically, the bill defines urban agricultural land as property that is: located in an urban area, less than 5 acres in size, primarily used for agricultural or horticultural purposes, and generating at least $300 annually in gross sales or qualifying for government agricultural support programs. The legislation makes these smaller urban farms eligible for the same tax valuation considerations as larger agricultural properties, which typically allows for lower property tax assessments based on the land's agricultural use rather than its potential market value. By lowering the tax burden for small urban farms, the bill seeks to encourage urban agriculture, support local food production, and provide economic opportunities for small-scale farmers in city environments. The changes will be implemented by adding new language to existing sections of Chapter 61A of the Massachusetts General Laws, which governs agricultural land taxation.

Budget and Finance

https://malegislature.gov/Bills/194/H3969