State Tax Laws > Property Taxes > Massachusetts (Summary)
Forest Lands:
Tax Type: Reduction in FMV and yield tax
Description: 5% of fair cash value (not less than $10) plus enrollment fee. 8% yield tax (assessed on cutting 2 years prior to classification).
Law: Classification and taxation of forest lands and forest products G.L. 61
Objective: To give favorable treatment to a landowner willing to keep forested land undeveloped and manage that land under a long-term strategy.
Forest Tax Program Requirements
Min/Max Acreage: 10
Min. Stocking Growth: 16.7% stocked or 7 5/10 ft2 BA/A or 500 Trees Per Acre
Forest Management Plan: 10 year forest management and cutting plans certified by State Forester.
Evidence of Use: Every 10 years a recertification by State Forester, who collects assessment fee.
Duration of Enrollment: Apply every 10 years with recertification
Penalties for Use Change: Rollback to the longer of last certification or 5 immediate past years
Program Administration
State: N/A
County Tax Assessor and Commissioner: County Tax Assessor files application and determines usage classification
University: N/A
Landowner: N/A
Agricultural and Horticultural Land:
Tax Type: Flat Tax
Description: Farmland valuation advisory commission fixes values with fixed tax rate of Class Three
Law: Classification and taxation of agricultural and horticultural land G.L. 61A
Objective: To give favorable treatment to a landowner willing to keep forested land undeveloped and manage that land under a long-term strategy.
Forest Tax Program Requirements
Min/Max Acreage: 5
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Evidence of Use: 2 years preceding application, $500/year and $0.50/acre/yr above 5 acres
Duration of Enrollment: N/A
Penalties for Use Change: Roll back to past 4 yrs. Conveyance tax is 10% of sale price in yr. one of forest classification, decreasing by 1% for every year so classified, unless purchaser agrees to continue use.
Program Administration
State: Rules and regulations
County Tax Assessor and Commissioner: County Tax Assessor files application and determines usage classification
University: N/A
Landowner:
N/A
Recreational Lands:
Tax Type: Reduction in FMV
Description: 25% or less of fair cash value
Law: Recreation land and uses Chapter G.L. 61B
Objective: To give favorable treatment to a landowner willing to keep forested land undeveloped and manage that land under a long-term strategy.
Forest Tax Program Requirements
Min/Max Acreage: 5
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Evidence of Use: N/A
Duration of Enrollment: Annual renewal of application
Penalties for Use Change: Rollback up to past 10 years. Conveyance tax is 10% of sale price in year one of forest classification, decreasing by 1% for every year so classified, unless purchaser agrees to continue use.
Program Administration
State: Department of Revenue administers rules and regulations
County Tax Assessor and Commissioner: County Tax Assessor files application and determines usage classification.
University: N/A
Landowner: N/A
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