Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 61A, § 11

Farmland valuation advisory commission; expenditures

Official textmalegislature.gov

Section 11. There is hereby created a farmland valuation advisory commission, the members of which shall be the commissioner of revenue who shall be chairman, the commissioner of agriculture, commissioner of the department of conservation and recreation, the secretary of housing and livable communities, the dean of the college of food and natural resources of the University of Massachusetts, or their respective designees, and one person to be appointed by the governor who shall be a member of a local board of assessors. The commission shall meet from time to time at the call of any of the above named commissioners and shall determine, for application during the ensuing tax year, a range of values on a per acre basis for each of the several classifications of land in agricultural or horticultural or forest land uses in the several counties of the commonwealth. The annual list of value ranges so determined shall be published by the commissioner of revenue and shall be mailed by him to the board of assessors of each city and town in the commonwealth no later than April 1 of each year. In determining such ranges in value, the commission shall consider evidence of agricultural or horticultural land use capability available from soil surveys and such other evidence and documentation as may, in its judgment, appear pertinent.

The commissioner of revenue may expend such sums as may be appropriated for the farmland valuation advisory commission for the purposes of securing data for use in determinations by said commission and for expenses incurred in the administration of this chapter.

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In this chapter (27 sections)
  1. 61A-1 · Land in agricultural use defined
  2. 61A-2 · Land in horticultural use defined
  3. 61A-2A · Land used to site renewable energy generating source
  4. 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
  5. 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
  6. 61A-4A · Tax rate for land actively devoted to agricultural or…
  7. 61A-5 · Contiguous land under one ownership within more than one city…
  8. 61A-6 · Annual determination of eligibility for valuation; application;…
  9. 61A-7 · Additional assessment; change in use in pre-tax year between…
  10. 61A-8 · Timely filing of application in towns or cities with programs…
  11. 61A-9 · Allowance or disallowance of application for valuation; notice;…
  12. 61A-10 · Factors to be considered in valuing land
  13. 61A-11 · Farmland valuation advisory commission; expenditures
  14. 61A-12 · Sale of land or change of use; liability for conveyance tax;…
  15. 61A-13 · Change of use; liability for roll-back taxes
  16. 61A-14 · Sale for or conversion to residential or commercial use;…
  17. 61A-15 · Taxation of buildings and land occupied by dwelling
  18. 61A-16 · Continuance of land valuation, assessment and taxation under…
  19. 61A-17 · Separation of land to other use; liability for conveyance or…
  20. 61A-18 · Special or betterment assessments; payment; interest
  21. 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
  22. 61A-19A · Sale of land; certification of taxes paid or payable
  23. 61A-20 · Valuation and assessment for purposes other than provisions of…
  24. 61A-21 · Factual details on tax list
  25. 61A-22 · Rules and regulations; forms and procedures
  26. 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
  27. 61A-24 · Severability
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