Land Use & Zoning
Massachusetts Chapter 61A provides for preferential tax assessment for:
AHistoric properties
BAgricultural and horticultural land in active use✓ Correct
CProperties in Chapter 40B projects
DProperties with affordable housing restrictions
Explanation
Massachusetts Chapter 61A provides preferential lower property tax assessment for land actively used for agricultural or horticultural purposes. The land must meet income and acreage thresholds to qualify.
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