Chapter 61 Lands
What Is the Purpose of the Chapter 61 Programs?
Rising property values and taxes can make owning your land expensive. The Chapter 61 programs give Massachusetts landowners like you an opportunity to reduce your property taxes in exchange for providing important public benefits like clean water, wildlife habitat, rural character, wood products, food, and outdoor recreation.
Land that is not in a Chapter 61 program is assessed under Chapter 59 for its "highest and best use," which is considered to be its development value. When you choose to keep your land in Chapter 59, you may find yourself paying property taxes based on your land's development potential, even though your undeveloped land uses fewer town services, such as emergency services and schools, than developed land uses. Because undeveloped land provides valuable public benefits and requires fewer costly town services, the Chapter 61 programs offer a property tax break for landowners willing to commit to keeping some or all of their land undeveloped for a specified period of time.
The Chapter 61 programs can be helpful tools for keeping your land affordable and reaching your ownership goals. These programs can also help you as you plan for the long-term future of you land.
As with any decision about your land, the key to success is for you to carefully consider your options. This information about the Chapter 61 programs is intended to help you make an informed decision that is right for you and your family.
There are three different Chapter 61 programs:
Chapter 61 - Forestry
Chapter 61A - Agriculture
Chapter 61A is for land growing agricultural or horticultural products, including fruits, vegetables, ornamental shrubs, timber, animals, and maple syrup. Chapter 61A is a good fit for landowners engaged in agriculture on their land.
Chapter 61B - Open Space and Recreation
Chapter 61B is for land in open space and/or recreation. Because there is no requirement for land enrolled in Chapter 61B to be managed or have a 10-year forest management plan, the Chapter 61B program is a good fit for landowners who take a passive approach to their land.
All the programs aim to keep land undeveloped, and each program focuses on a different type of land use. You are allowed to change your enrollment from one Chapter 61 program to another without penalty, although to save time and effort, it is recommended that you choose the program that best fits your current and desired future land use, as well as your financial needs.