Bill > H3296

This bill proposes changes to how agricultural land is valued for property tax purposes, specifically by amending Chapter 61A of the General Laws. It redefines "actively devoted to agricultural or horticultural uses" to require a minimum of $500 in annual gross sales from agricultural or horticultural products, or payments from federal or state conservation programs, for land of at least 2 acres. For land larger than 5 acres, this minimum increases by $5 per acre, with a lower increase of $0.50 per acre for woodland or wetland. The bill also allows cities and towns to accept a provision where land less than 2 acres can be considered actively devoted to these uses if it meets other requirements. Furthermore, it clarifies that for general property tax purposes, land of at least 5 acres actively devoted to agricultural or horticultural uses, or land of at least 2 acres that has been devoted to these uses for the past two years, will be valued based on its agricultural or horticultural use, not its potential for residential, industrial, or commercial development. This valuation applies to contiguous land under the same ownership, excluding areas used for residential, industrial, or commercial purposes, and defines contiguous land as that separated only by a public or private way or waterway. Finally, the bill removes specific references to a "five-acre minimum area requirement" and replaces it with a broader reference to any minimum acreage requirements established in sections 3 and 4 of the chapter.