Ch. 61 Current Use Tax Programs

Massachusetts current use programs (Ch. 61, Ch. 61A, and Ch. 61B) were created to give preferential tax treatment to those landowners who maintain their property as open space for the purposes of timber production, agriculture, or recreation.

Land use in Ch. 61

Chapter 61–Forestry (Ch. 61) applies to land growing forest products, including wood, timber, Christmas trees, and other products produced by forest vegetation. Landowners receive a property tax reduction in exchange for a commitment to keep their land undeveloped and to manage it for forest products. Ch. 61 is a good fit for landowners interested in actively managing their forestland.

Minimum acreage in Ch. 61

The Ch. 61 program requires a minimum of ten acres in active forest management. Some or all a landowner’s eligible land may be placed in the program. The landowner needs to exclude their residence, other structures, and any land used in connection with those buildings. The structures and excluded land continue to be taxed at the full assessment.

Tax reduction for Ch. 61 land

Rather than being assessed for its development value, land enrolled in Ch. 61 is assessed for its forestry use. Forestland assessment values are set annually by the Farmland Valuation Advisory Commission, a state-appointed commission, and are based on the estimated market value of the forest products the land can produce.

Application procedure & deadline for Ch. 61 land

The application process begins more than a year before the start of the fiscal year for which taxation as classified forest land under G.L. c. 61 is sought. However, once approved, classification of the land continues for a full 10-year period.

The landowner must file an application including a forest management plan with the State Forester who is the Commissioner of the Mass. Department of Conservation and Recreation (Department). The application must be filed with the appropriate regional office of the Department on or before 5 p.m. on June 30 of the year preceding the fiscal year for which classification is sought.

For example, a landowner seeking classification of the land for the 10 years starting in fiscal year 2028, which begins on July 1, 2027, must submit the application to the State Forester on or before 5 p.m. June 30, 2026.

The landowner then must complete Form CL-1, Application for Forest – Agricultural or Horticultural – Recreational Land Classification, and submit it, along with the State Forester’s certificate and approved management plan, to the local board of assessors on or before December 1 of the year before the fiscal year in which taxation as classified forest land is to begin.

For example, a landowner applying for classification of the land for the 10 years starting in fiscal year 2028, which begins on July 1, 2027, must submit Form CL-1 with the State Forester’s certificate and approved management plan, to the assessors on or before December 1, 2026. If it is timely and in order, the land will be classified as of January 1, 2027, the assessment date for fiscal year 2028.

When submitting the Chapter Land Application, you must also include the Property Owner's Acknowledgement of Rights and Obligations as both forms are required for a complete application.

You can access the forms in our office or click on the links below:

Chapter Land 61 Application for Classification

Chapter Land 61 Acknowledgement of Rights & Obligations

Land use in Ch. 61A

Chapter 61A (Ch. 61A) is for land growing agricultural or horticultural products, including fruits, vegetables, ornamental shrubs, timber, animals, and maple syrup. Ch. 61A is a good fit for landowners engaged in agriculture on their land.

Minimum acreage in Ch. 61A

The Ch. 61A program requires a minimum of five acres that has been in agricultural use for at least 2 years before applying. Some or all a landowner’s eligible land may be placed in the program. The landowner needs to exclude their residence, other structures, and any land occupied by a dwelling or regularly used for family living. The structures and excluded land continue to be taxed at the full assessment. Land under farm buildings, such as barns and farm sheds, is considered land in agricultural use.

Tax reduction for Ch. 61A land

Rather than being assessed at its development value, land enrolled in Ch. 61A is assessed for its agricultural use. Agricultural assessment values are set annually by the Farmland Valuation Advisory Commission, a state-appointed commission, and are based on the estimated market value of agricultural products the land can produce. Productive forestland enrolled under the Ch. 61A program will have the same property taxes as forestland enrolled under the Ch. 61 program.

Application procedure & deadline for Ch. 61A land

Application for taxation of land classified as agricultural or horticultural land under G.L. c. 61A or classified recreational land under G.L. c. 61B must be made annually. The landowner must complete Form CL-1, Application for Forest – Agricultural or Horticultural – Recreational Land Classification and should submit it to the assessors on or before December 1 of the year before the beginning of the fiscal year for which classification is sought. For example, a landowner applying for classification of the land for fiscal year 2028, which begins on July 1, 2027, should submit Form CL-1 to the assessors on or before December 1, 2026, in order to receive a fiscal year 2028 actual tax bill based on the reduced current use valuation of the land.

When submitting the Chapter Land Application, you must also include the Property Owner's Acknowledgement of Rights and Obligations as both forms are required for a complete application.

You can access the forms in our office or click on the links below:

Chapter Land 61A Application for Classification

Chapter Land 61A Acknowledgement of Rights & Obligations

Land use in Ch. 61B

Chapter 61B–Open Space and Recreation (Ch. 61B) is for land in open space and/or recreation. Because there is no requirement for land enrolled in Ch. 61B to be managed or have a 10-year forest management plan, the Ch. 61B program is a good fit for landowners who take a passive approach to their land.

Minimum acreage in Ch. 61B

The Ch. 61B program requires a minimum of five acres in an eligible land use. Some or all a landowner’s eligible land may be placed in the program. The landowner needs to exclude their residence, other structures, and any land used in connection with those buildings. The structures and excluded land continue to be taxed at the full assessment.

Tax reduction for Ch. 61B land

Rather than being assessed for its development value, Ch. 61B land is assessed at its recreational use value, which cannot be more than 25% of the fully assessed value of the land. In other words, the assessed value of the land is reduced by at least 75%.

Application procedure & deadline for Ch. 61B land

Application for taxation of land as classified as agricultural or horticultural land under G.L. c. 61B must be made annually. The landowner must complete Form CL-1, Application for Forest – Agricultural or Horticultural – Recreational Land Classification and should submit it to the assessors on or before December 1 of the year before the beginning of the fiscal year for which classification is sought.

For example, a landowner applying for classification of the land for fiscal year 2028, which begins on July 1, 2027, should submit Form CL-1 to the assessors on or before December 1, 2026, in order to receive a fiscal year 2028 actual tax bill based on the reduced current use valuation of the land.

When submitting the Chapter Land Application, you must also include the Property Owner's Acknowledgement of Rights and Obligations as both forms are required for a complete application.

You can access these forms in our office, or click on the links below:

Chapter Land 61B Application for Classification

Chapter Land 61B Acknowledgement of Rights & Obligations

For additional information and frequently asked questions please click here.

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