Currently, 15% of eligible landowners in the Commonwealth are enrolled in Chapter 61, 61A and 61B, which provides for a reduction in property tax assessments for land that is voluntarily maintained in active forestry (Chapter 61), productive agriculture or horticulture (Chapter 61A), or open space and recreational (Chapter 61B) uses.  Chapter 61 was recently rewritten to remedy existing loopholes, make it more equitable and overall improve its effectiveness at preserving open space.

Additional actions could allow or encourage more landowners to participate in these programs.  Adjustments to the 5-acre minimum threshold for participation in the Chapter 61A program could allow more very small farms growing high value crops to participate in the program.  By classifying land enrolled in these programs as open space for tax purposes (instead of commercial land), municipalities can help to encourage more landowners to participate. 

10.a    The Legislature should reevaluate the current 5-acre threshold for participation in the Chapter 61A tax abatement program 

10.b    Municipalities with split tax rates (residential/commercial/open space) should classify Chapter 61 (A&B) land as open space, not commercial land

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