Bill > H4295

This bill modifies Massachusetts General Laws Chapter 61A to provide tax flexibility for agricultural landowners who want to use a portion of their land for renewable energy generation. Specifically, the bill allows farmers to separate up to 10% of their contiguous agricultural land (not exceeding 15 acres) to host a renewable energy generating source without incurring the full rollback tax penalties typically associated with changing land use. Instead of being subject to full rollback taxes, landowners would only need to pay 50% of the applicable rollback taxes when the land is converted to a renewable energy site. The separated land must be non-productive agricultural or horticultural land at the time of separation. If the renewable energy use permanently ceases and the land is not returned to agricultural or horticultural use, the full rollback tax liability would then apply. This provision aims to encourage agricultural landowners to participate in renewable energy development by reducing the financial disincentives for temporarily repurposing a small portion of their farmland.

Budget and Finance

Joint Committee on Revenue (J)

https://malegislature.gov/Bills/194/H4295