Mass. Gen. Laws ch. 20 § 26

Current through Chapter 223 of the 2024 Legislative Session

Section 20:26 - Property tax assessment of land under agricultural preservation restrictions

Land under agricultural preservation restrictions, while actively devoted to agricultural, horticultural or agricultural and horticultural use as defined in sections 1 to 5, inclusive, of chapter 61A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section 10 of said chapter 61A.

Mass. Gen. Laws ch. 20, § 26

Added by Acts 2003, c. 26, § 62, eff. 7/1/2003.