Bill > S1466

This bill amends Chapter 61A of the Massachusetts General Laws to provide tax exemptions for certain structures and buildings essential to agricultural and horticultural operations. Specifically, it exempts from taxation, for ten years, any increase in value of structures and buildings constructed or reconstructed after July 1, 2015, that are essential to commercial agriculture, aquaculture, silviculture, horticulture, floriculture, or viticulture, as defined in section 1A of chapter 128. This includes buildings used for raising, processing, or retail merchandising of agricultural and horticultural commodities produced in Massachusetts, housing for essential employees (but not the applicant's primary residence), indoor exercise arenas for training horses for commercial horse boarding operations or agricultural production, and structures used for producing maple syrup or honey and beeswax. The exemption requires an application to the local tax assessors and is contingent upon the continued use of the structures and buildings for their intended agricultural or horticultural purposes; conversion to non-agricultural use during the exemption period will trigger roll-back taxes for the years the exemption was in effect.