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Taxes and Exemptions

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Chapter Land 61, 61A, 61B

CHAPTER LAND APPLICATIONS ARE DUE BY DECEBER 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 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.

Ch. 61:

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. 

Ch. 61A:

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 ans is based on your land's ability to grow timber. Calculate your taxes for forestland enrolled in the Ch. 61A program. 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 October 1st. 

Ch. 61B:

Intended for landowners interested in maintaining the land in a substantially natural, wild or open condition. Assessment of forestland under Ch. 61B is 25% of the current assessed value of the land.  Landowners must have at least 5 contiguous acres of land. Land does not have to be open to the public. Forest management under Ch. 61B is not mandated. However, landowners do have the option of managing their forests if they develop a state approved forest management plan. The Ch. 61B program is implemented by the local board of assessors. Filing deadline at your local assessor's office is October 1st. 


Statutory Exemptions

What is a Statutory Exemption?

Massachusetts state law establishes a number of programs which provide property tax relief (or exemptions) to qualifying persons. These typically apply to people who are over 70, surviving spouse, disabled veterans, and/or blind. Contact the Assessing Department if you think you might qualify.

Statutory Exemptions

We are now accepting applications for statutory exemptions. (click links below for more information)
  • Clause 17D (PDF) - Surviving spouses / minor children with a deceased parent or persons over 70 years of age as of July 1, 2007
  • Clause 18 - Financial hardship / Activated military/Age and infirmity
    • Applications are reviewed by the Board of Assessors on a case by case basis due to Age and Infirmity and Financial Hardship.  For information on Clause 18 Hardships inquire at the Assessors Office in person or by phone at 508-697-0928.
  • Clause 22 (PDF) - Disabled veterans and their spouses (or surviving spouses) / specific awarded medals
  • Clause 37A (PDF) - Blind persons
  • Clause 41C (PDF) - Elderly persons over 70 years of age by July 1, 2007
  • Clause 41A (PDF) and 18A (PDF) - Elderly and Hardship deferrals
  • Clause 42 and 43 - Surviving spouse and / or minor children of police officer or firefighter killed in the line of dutyChapter Land 61, 61A, 61B

Real Estate & Personal Property Taxes