SECTION 1. Chapter 61A of the General Laws is hereby amended by striking out section 3 and inserting in place thereof the following section:-

Section 3. (a) Land not less than 2 acres in area shall be deemed to be actively devoted to agricultural or horticultural uses when the gross sales of agricultural, horticultural, or agricultural and horticultural products resulting from such uses together with the amount, if any, payable under a soil conservation or pollution abatement program of the federal government or the commonwealth total not less than $500 per year or when the use of such land is clearly proven to be for the purpose of achieving an annual total of not less than $500 from such gross sales and program payments within the normal product development period as determined by the farmland valuation advisory commission established pursuant to section 11 of this chapter. In cases where the land is more than 5 acres in area, the gross sales and program payment standard above set forth shall be increased at the rate of $5 per acre except in the case of woodland or wetland for which such increase shall be at the rate of $0.50 per acre.

(b) In a city or town that accepts this subsection, land less than 2 acres in area may be deemed to be actively devoted to agricultural or horticultural uses; provided, that such land meets all other requirements of this chapter.

SECTION 2. Section 4 of said chapter 61A, as appearing in the 2012 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-

For general property tax purposes, the value of land that is: (i) not less than 5 acres in area and is actively devoted to agricultural, horticultural, or agricultural and horticultural uses during the tax year in issue; or (ii) not less than 2 acres in area, except as provided in subsection (b) of section 3, and which has been actively devoted to agricultural, horticultural, or agricultural and horticultural uses for at least the 2 immediately preceding tax years, shall upon application of the owner of such land and approval thereof, be that value which such land has for agricultural or horticultural purposes. For the said tax purposes, land so devoted shall be deemed to include such contiguous land under the same ownership as is not committed to residential, industrial or commercial use and which is covered by application submitted pursuant to section 6. Land shall be deemed contiguous if it is separated from other land under the same ownership only by a public or private way or waterway.

SECTION 3.  Section 5 of said chapter 61A, as so appearing, is hereby amended by striking out, in lines 3 and 4 the words “the five-acre minimum area requirements of section four” and inserting in place thereof the following words:- any minimum acreage requirements established pursuant to sections 3 and 4.