Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61A, § 2A
Land used to site renewable energy generating source
Section 2A.
# (a)
Land used primarily and directly for agricultural purposes pursuant to section 1 or land used primarily and directly for in horticultural use pursuant to section 2 may, in addition to being used primarily and directly for agriculture or horticulture, be used to site a renewable energy generating source, as defined in subsection (b) of section 11F of chapter 25A. A renewable energy generating source on land primarily and directly used for agricultural purposes pursuant to section 1 or land primarily and directly used for horticultural purposes pursuant to section 2 shall: (i) produce energy for the exclusive use of the of the land and farm upon which it is located, which shall include contiguous or non-contiguous land owned or leased by the owner or in which the owner otherwise holds an interest; and (ii) not produce more than 125 per cent of the annual energy needs of the land and farm upon which it is located, which shall include contiguous or non-contiguous land owned or leased by the owner or in which the owner otherwise holds an interest.
# (b)
In addition to the use provided for in subsection (a), land used primarily and directly for agricultural purposes pursuant to section 1 or land used primarily and directly for horticultural use pursuant to section 2 may, in addition to being used primarily and directly for agriculture or horticulture, be used to site a renewable energy generating source as defined in subsection (b) of section 11F of chapter 25A that qualifies in accordance with a solar incentive program for agriculture or horticulture sectors developed by the department of energy resources, if such renewable energy generating source does not impede the continued use of the land for agricultural or horticultural purposes pursuant to this chapter.
# (c)
Land used primarily and directly for agricultural purposes pursuant to section 1 or land used primarily and directly for horticultural purposes pursuant to section 2 shall be deemed to be in agricultural or horticultural use pursuant to this chapter if used to simultaneously site a renewable energy generating source pursuant to subsection (a) or subsection (b).
# (d)
Renewable energy generating sources located on land used primarily and directly for agricultural purposes pursuant to section 1 or land used primarily and directly for horticultural purposes pursuant to section 2 shall be subject to the provisions afforded to land used for agriculture under section 3 of chapter 40A.
Source: view the official text
In this chapter (27 sections)
- 61A-1 · Land in agricultural use defined
- 61A-2 · Land in horticultural use defined
- 61A-2A · Land used to site renewable energy generating source
- 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
- 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
- 61A-4A · Tax rate for land actively devoted to agricultural or…
- 61A-5 · Contiguous land under one ownership within more than one city…
- 61A-6 · Annual determination of eligibility for valuation; application;…
- 61A-7 · Additional assessment; change in use in pre-tax year between…
- 61A-8 · Timely filing of application in towns or cities with programs…
- 61A-9 · Allowance or disallowance of application for valuation; notice;…
- 61A-10 · Factors to be considered in valuing land
- 61A-11 · Farmland valuation advisory commission; expenditures
- 61A-12 · Sale of land or change of use; liability for conveyance tax;…
- 61A-13 · Change of use; liability for roll-back taxes
- 61A-14 · Sale for or conversion to residential or commercial use;…
- 61A-15 · Taxation of buildings and land occupied by dwelling
- 61A-16 · Continuance of land valuation, assessment and taxation under…
- 61A-17 · Separation of land to other use; liability for conveyance or…
- 61A-18 · Special or betterment assessments; payment; interest
- 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
- 61A-19A · Sale of land; certification of taxes paid or payable
- 61A-20 · Valuation and assessment for purposes other than provisions of…
- 61A-21 · Factual details on tax list
- 61A-22 · Rules and regulations; forms and procedures
- 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
- 61A-24 · Severability