Land Use & Zoning

Massachusetts Chapter 61A allows preferential tax assessment for land used as:

ACommercial retail space
BAgricultural or horticultural land✓ Correct
CSingle-family residential
DIndustrial manufacturing

Explanation

Massachusetts Chapter 61A provides preferential property tax assessment (at agricultural/horticultural use value rather than full market value) for land actively used for farming or horticulture. If the land is sold or converted, a rollback tax and penalty may apply.

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