28-070 (2) liepartment orrooa anaAgricuiuure
Page Two
This section requires that the land be valued solely on the basis of its agricultural or
horticultural use, and that local assessors be guided by the list of ranges of value
published annually by the Farmland Valuation Advisory Commission and by their
personal knowledge,judgment and experience as to local land values. Consequently, the
ranges of value published by the Farmland Valuation Advisory Commission are equally
applicable. when determining the value of farmland restricted under the Agricultural
Preservation Restriction Act.
`Vith ' respect to administrative matters, although reference is made in the
Agricultural Preservation Restriction Act to certain sections of Chapter 61A, formal
classification of restricted land under Chapter 61A is not required. Consequently, the
requirements and provisions of Chapter 61A which are not specifically referred to in the
Agricultural Preservation Restriction Act, such as the annual application requirement,
the lien recording requirements and the conveyance and roll-back tax provisions, are not
applicable to land subject to an agricultural preservation restriction. As previously
mentioned, however, the Agricultural Preservation Restriction Act requires that the
restricted land, while farmed, be assessed in accordance with the values prescribed by the
F.V.A.C. for the various categories of crops and agricultural uses. Accordingly, an owner
of agricultural preservation restriction land should annually provide the assessors with
specific information as to the particular agricultural uses or crops upon the land and the
acreage devoted thereto in the current year. The assessors, in turn, should use this
information to determine and assign the appropriate values as recommended by the
Farmland Valuation Advisory Commission for the various categories of agricultural land.
I hope this information proves helpful. If any questions remain after a review of the
enclosed materials or additional clarification is required, please do not hesitate to write
or call.
ttr ul yours
arry : Gr sm.44-01
MM- G/j e Acting Deputy Commissioner
encs.
Massachusetts Department of Revenue Division of Local Services �5
Mitchell Adams, Commissioner Harry M.Grossman,Acting Deputy Commissioner
d
June 20, 1996
Jonathan L. Healy, Commissioner
Department of Food and Agriculture
100 Cambridge Street
Boston, IVIA .02202
Re: Taxation of Land Subject to an Agricultural Preservation Restriction,
Chapter 780 of the Acts of 1977
Our File No. 96-01
Dear Commissioner Healy:
This letter presents a general statement of this Department's interpretation of the
provisions of the Agricultural Preservation Restriction Act relating to the assessment of
local property taxes. To the extent that more particular issues arise in this regard, we
are always available to respond to inquiries from your office, landowners or local officials.
The Agricultural Preservation Restriction Act was enacted by Chapter 780 of the
Acts of 1977 and is found in the General Laws as Chapter 132A, Sections 11A through
11D inclusive. Section 11D of the Act addresses the local taxation of restricted real
estate, and expressly provides that land subject to an agricultural preservation
restriction, while "actively devoted" to agricultural or horticultural uses as defined in
Sections 1 through 5 of Chapter 61A of the General Laws, shall be assessed at values no
greater than those determined in accordance with Section 10 of Chapter 61A, i.e., at the
agricultural or horticultural "use"value.
In our view, land subject to an agricultural preservation restriction will qualify as
"actively devoted" to agricultural or horticultural uses as defined in Chapter 61A
provided the size, use and gross sales requirements set forth in Sections 1 through 5 of
Chapter 61A are satisfied. Accordingly, while the restricted land continues to satisfy
these requirements, i.e., remains "actively devoted" to farming, it will be entitled to be
valued and assessed solely on the basis of its agricultural or horticultural "use" as
prescribed in Chapter 61A..
For purposes of determining the agricultural use value of restricted land, the
Agricultural Preservation Restriction Act expressly refers to Section 10 of Chapter 61A.
Post Office Bcx-651Z. Boston, MA 02114-9655, Tel:617-626-2300;Fax:617-626-2330
Massachusetts Department of Revenue Division of Local Services dfil�
Mitchell Adams, Commissioner Harry M.Grossman,Acting Deputy Commissioner
d
June 20, 1996
Richard K. Hubbard
Assistant Commissioner
Department of Food and Agriculture
100 Cambridge Street
Boston,MA 02202
Re: Agricultural Preservation Restriction Act
Summary Letter
Our File No.96-01
Dear Assistant Commissioner Hubbard:
Enclosed please find a letter summarizing our understanding of the local property tax
assessment aspects of the Agricultural Preservation Restriction Act. I apologize for any
delay in providing you with this response.
As you apparently wish to have this available for distribution when necessary, I have
addressed it to Commissioner Healy. Also, if there are any points that you feel require
further discussion or consideration,please do not hesitate to contact me.
One issue that arose recently, but was not addressed because of its particularity,
related to the implementation date of the reduced values for land newly restricted under the
A.P.R.A. In the Commonwealth, January 1 is the assessment date for the ensuing fiscal
year, and a legal restriction such as an agricultural preservation restriction would have to be
acquired and recorded at the Registry of Deeds prior to such date in order to be effective for
local property tax assessment purposes in the ensuing fiscal year. For example, if the
reduced values resulting from a restriction were to be effective for fiscal year 1997 Quly 1,
1996 through June 30, 1997), the restriction would have to be on record at the Registry of
Deeds on or before January 1, 1996. If the restriction were not recorded until after January 1,
1996, the reduced values could not be implemented until fiscal year 1998.As this issue arose
recently,I thought I would simply mention it herein.
I hope this information proves helpful. If I may be of any additional assistance in this
or any other matter,please do not hesitate to contact me.
e trul yo ,
HMG/jeb Acting D putt' ommissioner
enc.
Post Office Box 9655,Boston,MA 02114-9655, Tel:617-626-2300;Fax 617-626-2330
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COMMONWEALTH OF MASSACHUSETTS CO" 7
_ EXECUTIVE OFFICE OF ENVIRONMENTAL AFFAIRS
DEPARTMENT OF FOOD AND AGRICULTURE
1= LANCASTER REGIONAL FIELD OFFICE
142 OLD COMMON ROAD, LANCASTER, NIA 01523 (508) 792-7711 FAX (508) 365-2131
Flt�'
WILLIAM F. WELD e 9j TRUDY COXE i
I �t Secretary
Governor
025
� 3
ARGEO PAUL CELLUCCI i a JONATHAN L. HEALY
Lt. Governor ,, Commissioner
fit`•`
October 22, 1996
Dear Board of Assessors:
This letter is intended to serve as official notice that the properties shown on the attached list have
been permanently protected for agricultural use through an Agricultural Preservation Restriction
(APR) pursuant to Sections 11A through 11D of Chapter 132A and Section 31 through 33 of
Chapter 184 of the Massachusetts General Laws.
Although the specific language in each of the APRs may vary, they all run in perpetuity and
prohibit activities that will negatively impact the future agricultural viability of the restricted land.
In addition, they limit use of the restricted land to agriculture related activities, although more
recent APRs may allow for limited nonagricultural activities by "special permit" approval by this
department. Finally, construction on restricted land in most cases requires this department's prior
approval.
Section 11D of Chapter 132A of the General Laws states the "Land under agricultural preservation
restriction, while actively devoted to agricultural, horticultural or agricultural and horticultural use
as defined in sections one to five, inclusive, of Chapter sixty-one A, shall be assessed for general
property tax purposes at values no greater than those determined by the methods and provisions of
section ten of said Chapter sixty-one A." This means that APR protected land must be assessed on
the basis of its current agricultural use. Attached is a letter from the Massachusetts Department of
Revenue which further addresses this issue.
If you have any questions concerning APRs in your town, please do not hesitate to contact our
Lancaster field office at the above address and phone number. We will keep you informed of
additions to the attached list as they are acquired by this department.
Sincerely,
Richard K. Hubbard
Assistant Commissioner
cc: Conservation Commission
Building Inspector
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