Chapter 61 Current Use Tax Programs

There are three Ch. 61 programs. Each program provides a means to assess land at its current use (forest, agriculture, or open space/recreation) as opposed to its development value.

Chapter Land 61, 61A, 61B

CHAPTER LAND APPLICATIONS ARE DUE BY DECEMBER 1 ANNUALLY

** The Chapter Land Application due date was amended from October to December 1st and effective after November 10, 2022

Chapter Land Applications are due by December 1st of the year prior to the year that you are applying for. For example, for Fiscal Year 2028 which starts on July 1, 2027, applications must be filed by December 1, 2026.

When submitting the Chapter Land Application, you must also include the Property Owner's Acknowledgement of Rights and Obligations for Chapter 61, 61A, or 61B.

You can access these forms in our office, or by clicking on the links below.

* In addition to your Chapter Land Application, please remember to select the "Acknowledgment of Rights and Obligations" form that corresponds to your land classification. Both forms are required.

Chapter 61 – Forest Land

Intended for landowners interested in long-term, active forest management. Assessment of forestland under Ch. 61 is based on the land’s ability to grow timber. Program requirements include: 10 or more contiguous acres, a state-approved forest management plan developed by a licensed forester or landowner, and periodic forest management as recommended by the forest management plan.

Chapter 61A – Agricultural / Horticultural Land

Intended for landowners engaged in agricultural or horticultural use. Assessment is based on the land’s ability to produce the agricultural or horticultural product being grown. Forestland may be enrolled in this program and is based on your land's ability to grow timber. Assessments and program requirements for Ch. 61A forestland are the same as they are in the Ch. 61 program.

Filing deadline at your local assessor's office is December 1st.

Chapter 61B – Recreational / Open Space Land

Intended for landowners interested in maintaining the land in a substantially natural, wild, or open condition. Assessment under Ch. 61B is 25% of the current assessed value of the land.

Landowners must have at least 5 contiguous acres. Land does not need to be open to the public. Forest management is not required, but landowners may choose to implement a state-approved forest management plan.

The program is administered by the local Board of Assessors. Filing deadline is December 1st.

Chapterlands Frequently Asked Questions

Everything you need to know about Chapterlands can be found below.