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Rest-- Agricultural or Horticultural -- Recreational Land Classification General Laws Chapter 61, 1 & 2 Chapter 61A, 6 Chapter 61B, 3 INSTRUCTIONS: Complete all sections that apply. Please print or type. A. IDENTIFICATION. Complete this section fully. Name of Applicant(s): Mailing Address: No. Street City/Town Property Covered by Application: Location Parcel Identification (Map-Block-Lot) Deed Reference (Book & Page/Cert. No.) Zip Code Total Acres Acres to be Classified.

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The qualifying properties must be: Personal or other tangible properties, including buildings and structures. Located in Massachusetts. Used solely in farming, agriculture, or fishing. Depreciable with a useful life of at least 4 years.

DIRECTIVE 1: Sales of farm machinery, including sales of tractors, plows, backhoes, balers, harrowers, harvesters, manure spreaders, seeders, and similar machinery used directly and exclusively in agricultural production, as defined below, are exempt from sales tax.

Chapter 61 enables landowners to realize the value of the current use of the land in exchange for a ten year commitment to grow forest products while also keeping their land undeveloped. There are many types of forest products. Some of the more common types are wood, timber and Christmas trees.

In the event of a sale, the Town has a right of first refusal to purchase the Chapter Land, that is, the Town has the right to purchase the land on the same terms and for the same price that is stated in the purchase and sale agreement between the owner and a third party.

Massachusetts Department of Revenue The Massachusetts Department of Revenue's definition MGL Ch 61A Sec. 2 defines the real estate property tax exemption for agriculture.

In the event of a sale, the Town has a right of first refusal to purchase the Chapter Land, that is, the Town has the right to purchase the land on the same terms and for the same price that is stated in the purchase and sale agreement between the owner and a third party.

CHAPTER 61B (RECREATIONAL LAND) INFORMATION. In order to qualify for and retain classification as recreational land under Massachusetts General Laws Chapter 61B, property must consist of 5+ contiguous acres of land, under the same ownership, and be used for certain recreational purposes.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232