§ 1 Land in agricultural use defined
§ 2 Land in horticultural use defined
§ 2A Land used to site renewable energy generating source
§ 3 Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
§ 4 Valuation of land in agricultural, etc. use; contiguous land; tax rate
§ 4A Tax rate for land actively devoted to agricultural or horticultural use
§ 5 Contiguous land under one ownership within more than one city or town
§ 6 Annual determination of eligibility for valuation; application; form; certification
§ 7 Additional assessment; change in use in pre-tax year between October 1 and June 30
§ 8 Timely filing of application in towns or cities with programs of revaluation; abatement
§ 9 Allowance or disallowance of application for valuation; notice; liens
§ 10 Factors to be considered in valuing land
§ 11 Farmland valuation advisory commission; expenditures
§ 12 Sale of land or change of use; liability for conveyance tax; exemptions
§ 13 Change of use; liability for roll-back taxes
§ 14 Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
§ 15 Taxation of buildings and land occupied by dwelling
§ 16 Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
§ 17 Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
§ 18 Special or betterment assessments; payment; interest
§ 19 Roll-back taxes; procedures for assessment; appeal to appellate tax board
§ 19A Sale of land; certification of taxes paid or payable
§ 20 Valuation and assessment for purposes other than provisions of this chapter; equalization
§ 21 Factual details on tax list
§ 22 Rules and regulations; forms and procedures
§ 23 Use of valuation, etc. procedures to evade taxes; penalties
§ 24 Severability
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Terms Used In Massachusetts General Laws > Chapter 61A - Assessment and Taxation of Agricultural and Horticultural Land

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Grantor: The person who establishes a trust and places property into it.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.