SECTION 1. Chapter 61A of the General Laws is hereby amended by inserting after section 1 the following section:-

Section 1A. (a) Land shall be deemed to be in urban agricultural use if: (i) the land is primarily and directly used for agricultural or horticultural uses, as those terms are defined in sections 1 and 2; (ii) the land is located in an urban area, as determined by the commissioner of revenue; (iii) the land is less than 5 acres in area; and (iv) 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 $300 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 $300 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.

SECTION 2. Section 3 of said chapter 61A, as appearing in the 2022 Official Edition, is hereby amended by inserting, in line 12, after the word “chapter” the following words:- ; provided, that land of less than 5 acres in area shall be deemed to be actively devoted to agricultural or horticultural use if it is deemed in urban agricultural use, as set forth in section 1A.

SECTION 3. Section 4 of said chapter 61A, as so appearing, is hereby amended by inserting, in line 3, after the word “uses” the following words:- , or the value of land less than 5 acres that is actively devoted to urban agricultural use,.