SECTION 1. Section 5 of Chapter 59 of the General Laws of Massachusetts, as appearing in Section 123 of Chapter 218 of the Acts of 2016, is hereby amended by inserting at the end thereof the following clause:-
Fifty-ninth. Up to 100% of the assessed value of real estate in agricultural or horticultural use, as those terms are defined in Sections 1 and 2 of Chapter 61A, provided that the real estate or portion thereof in agricultural or horticultural use is more than a tenth of an acre, but less than two acres in area. The exemption provided in this clause shall apply only to the portion of real estate in agricultural or horticultural use. Any part of any such real estate that is used for other than agricultural or horticultural uses, shall not be exempt under this clause. This clause shall take effect in any city or town with a population of 50,000 inhabitants or more upon acceptance by such city or town. The legislative body of any city or town that accepts this clause shall establish and may thereafter modify the percentage of the assessed value exempt from taxation.
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