# Chapter 61 Forest Land Tax Program

> Tax incentive from Massachusetts Department of Conservation and Recreation (State Forester) with local assessors (State) for MA, United States.

Official page: https://www.mass.gov/info-details/forest-tax-program-chapter-61
Source: https://treerm.org/residents/programs/ma-chapter-61-forest-land-tax-program · Updated 2026-11-08 · Status: Open

**What you get:** 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.

**When:** Application to the State Forester due July 1; filing with assessors by December 1

**For:** Landowners, Farmers

> Note: Deadlines and the 10-acre threshold are from the statute (MGL c.61 s.2); penalty details are from the National Timber Tax summary. The mass.gov program page could not be fetched at research time. Bills to lower the minimum to five acres have been filed but enactment was not confirmed.