Massachusetts General Laws

Mass. Gen. Laws ch. 61A, § 4 (2026)

Valuation of land in agricultural, etc. use; contiguous land; tax rate

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 4. For general property tax purposes, the value of land, not less than five acres in area, which is actively devoted to agricultural, horticultural or agricultural and horticultural uses during the tax year in issue and has been so devoted for at least the two immediately preceding tax years, shall, upon application of the owner of such land and approval thereof, be that value which such land has for agricultural or horticultural purposes. For the said tax purposes, land so devoted shall be deemed to include such contiguous land under the same ownership as is not committed to residential, industrial or commercial use and which is covered by application submitted pursuant to section six. Land shall be deemed contiguous if it is separated from other land under the same ownership only by a public or private way or waterway.

Land under the same ownership shall be deemed contiguous if it is connected to other land under the same ownership by an easement for water supply. All such land which is contiguous or is deemed contiguous for purposes of this chapter shall not exceed in acreage one hundred per cent of the acreage which is actively devoted to agricultural, horticultural or agricultural and horticultural uses.

The rate of tax applicable to such agricultural or horticultural land shall be the rate determined to be applicable to class three, commercial property under chapter fifty-nine.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1986–2024 · leading case: Town of Sudbury v. Scott, 787 N.E.2d 536 (Mass. 2003).

Sort: Relevance Newest Treatment

Town of Sudbury v. Scott, 787 N.E.2d 536 (Mass. 2003). “5 Chapter 61A provides, in general terms, that the owner of *294 five acres or more of land that has been in agricultural 6 or horticultural (collectively, agricultural) use for the “two immediately preceding tax years” (G. L. c. 61A, § 4), may apply to the board of assessors in…”

Town of Franklin v. Wyllie, 819 N.E.2d 943 (Mass. 2005). “61A provides that the owner of five acres or more of land that has been in agricultural or horticultural use for the “two immediately preceding tax years,” G. L. c. 61A, § 4, may apply to the board of assessors to have the land assessed on the basis of its value for agricultural…”

Twomey v. Comm'r of Food & Agric., 435 Mass. 497 (Mass. 2001). · cites it 2× “The consequences of such a change in use may be a change in the assessed value of the property as an agricultural or horticultural use, see G. L. c. 61A, § 4, and a liability for roll-back taxes under G.”

Adams v. Bd. of Assessors, 920 N.E.2d 879 (Mass. App. Ct. 2010). “61A, the so-called Agricultural Classification Act, 2 “the owner of five acres or more of land that has been in agricultural or horticultural use for the ‘two immediately preceding tax years,’ G. L. c. 61A, § 4, may apply to the board of *181 assessors to have the land assessed…”

Henry Komosa v. Bd. of Assessors of Montague (Mass. App. Ct. 2024). · cites it 4× “In reaching its conclusion, the tax board observed that while Komosa did not have to establish that "every square inch of five acres were primarily and directly cultivating hay to meet the requisite of G. L. c. 61A, § 4, he had the burden of proving that portions not dedicated…”

Nashawena Trust v. Bd. of Assessors, 501 N.E.2d 506 (Mass. 1986). · cites it 4× “not committed to residential, industrial or commercial use” under G. L. c. 61A, § 4. 2 In support of its application, the *823 trust produced evidence that, during the calendar years 1980-1983, the farming operations of the trust had revenues ranging between $4,348 and $5,269.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.