Chapter 61 Forest Land Tax Program
馃嚭馃嚫 MA, United States 路 Massachusetts Department of Conservation and Recreation (State Forester) with local assessors
Woodland certified under a forest management plan is assessed at forest-use value instead of market value
Under Massachusetts General Laws Chapter 61, owners of 10 or more contiguous acres of forest land can have the land assessed at its value for growing timber rather than its development value, in exchange for managing it under a 10-year forest management plan written by a licensed forester and certified by the State Forester (DCR). The classification is recorded as a lien and must be recertified at least every ten years. Leaving the program triggers the greater of a five-year roll-back tax with interest or a conveyance tax that starts at 10 percent of sale price and falls 1 percent per year.
Who qualifies
A parcel, or forest portion of a parcel, of at least 10 contiguous acres managed for forest production under a management plan approved by the State Forester. Buildings and the land accessory to them are excluded.
How to apply
Hire a licensed forester to write the plan, then apply to the State Forester (DCR Service Forestry) by July 1. After certification, file the certification and approved plan with your town assessors by December 1; classification takes effect January 1 of the following year.
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