Section 17 of chapter 61A of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, after the first sentence, the following: -

Notwithstanding the provisions in this section, if, by conveyance or other action of the owner thereof, a portion of land previously used primarily and directly for agricultural purposes pursuant to section 1 or land used primarily and directly for horticultural use pursuant to section 2, which is valued, assessed and taxed under the provisions of this chapter is separated to serve as the site of a renewable energy generating source, as defined in subsection (b) of section 11F of chapter 25A of the General Laws, the land so separated shall not be subject to liability for conveyance for such time as the separated land is in use for the purpose of producing a renewable energy generating source. Such land shall instead be subject to the payment of fifty percent of the applicable roll-back taxes to be due payable at the time it commences serving as the site of a renewable energy generating source; provided that such land is non-productive agricultural or horticultural land at the time of the proposed separation. Should the use of separated land as a renewable energy generating source permanently cease, and the land is not placed back into agricultural use or horticultural use, then the land shall be subject to liability for conveyance applicable thereto at the time its use as a renewable energy generating source permanently ceases. Any portion of land separated subject to this provision shall not exceed ten percent of the total amount of contiguous land; provided that such separated land shall not exceed fifteen acres of the land which is valued, assessed and taxed under the provisions of this chapter at the time such land is separated to serve as the site of a renewable energy generating source.