Massachusetts Chapters 61 and 61A

Massachusetts Chapters 61 and 61A are part of the state’s Current Use Tax Programs, designed to help landowners maintain undeveloped land affordably while contributing to public benefits like clean water, wildlife habitat, and local agriculture.

Here's a breakdown of each:

🌲 Chapter 61: Forestry

Purpose:Encourages long-term forest management by offering tax reductions to landowners who actively manage forestland.

Eligibility & Requirements:

• Minimum of 10 contiguous acres in active forest use.

• Must have an approved forest management plan renewed every 10 years.

• Land must be managed for forest products (e.g., timber, Christmas trees).

Benefits:

• Property taxes are based on the land’s current use value (timber production), not its market or development value.

• Supports sustainable forestry and conservation goals.

• May qualify for additional programs like the Forest Stewardship Program.

🌾 Chapter 61A: Agriculture & Horticulture

Purpose:Supports agricultural and horticultural land use by reducing property taxes for active farming operations.

Eligibility & Requirements:

• Minimum of 5 acres used for agriculture or horticulture.

• Must generate at least $500 in gross sales annually, with additional thresholds for larger parcels.

• Includes land used for growing fruits, vegetables, ornamental plants, timber, maple syrup, and raising animals.

Benefits:

• Tax assessments are based on agricultural productivity, not development potential.

• Helps keep farmland in production and supports local food systems.

• Flexible enough to include mixed-use operations (e.g., agroforestry).

🧭 Shared Features & Processes

Feature	Chapter 61 (Forestry)	Chapter 61A (Agriculture)
Tax Reduction	✅ Based on current use	✅ Based on current use
Minimum Acreage	10 acres	5 acres
Management Plan Required	✅ Yes	❌ Not required
Income Requirement	❌ None	✅ $500+ annually
First Refusal Option (Town)	✅ Yes	✅ Yes
Withdrawal Penalties	✅ Yes (if sold/developed)	✅ Yes (if sold/developed)

Enrollment Process:

1. Submit a Chapter Land Application to your local assessor.

2. Provide supporting documents (e.g., forest plan for Ch. 61, income statement for Ch. 61A).

3. Town has a right of first refusal if you sell or change land use.

4. Annual compliance and renewal may be required.