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General Laws

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Section 1Land in agricultural use defined
Section 2Land in horticultural use defined
Section 3Land of five-acre minimum area actively devoted to agricultural or horticultural uses defined; gross sales and program payment standard
Section 4Valuation of land in agricultural, etc. use; contiguous land; tax rate
Section 4ATax rate for land actively devoted to agricultural or horticultural use
Section 5Contiguous land under one ownership within more than one city or town
Section 6Annual determination of eligibility for valuation; application; form; certification
Section 7Additional assessment; change in use in pre-tax year between October 1 and June 30
Section 8Timely filing of application in towns or cities with programs of revaluation not completed by October 1 of pre-tax year
Section 9Allowance or disallowance of application for valuation; notice; liens
Section 10Factors to be considered in valuing land
Section 11Farmland valuation advisory commission; expenditures
Section 12Sale of land or change of use; liability for conveyance tax; exemptions
Section 13Change of use; liability for roll-back taxes
Section 14Sale for or conversion to residential or commercial use; notice of intent to city or town; option to purchase; assignment of option
Section 15Taxation of buildings and land occupied by dwelling
Section 16Continuance of land valuation, assessment and taxation under this chapter dependent upon qualifying use
Section 17Separation of land to other use; liability for conveyance or roll-back taxes; continuing qualification of remainder
Section 18Special or betterment assessments; payment; interest
Section 19Roll-back taxes; procedures for assessment; appeal to appellate tax board
Section 19ASale of land; certification of taxes paid or payable
Section 20Valuation and assessment for purposes other than provisions of this chapter; equalization
Section 21Factual details on tax list
Section 22Rules and regulations; forms and procedures
Section 23Use of valuation, etc. procedures to evade taxes; penalties
Section 24Severability