Amendment ID: S2410-16

Amendment 16

Cranberry Revitalization Task Force Chapter 61A Recommendations

Messrs. Rodrigues, Tarr and OConnor move to amend the amendment by inserting, after section___, the following 4 sections:-

"SECTION__. Chapter 61A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting, after section 2, the following section:-

Section 2A. Land, or a portion thereof, which is no longer actively devoted to agricultural, horticultural or agricultural and horticultural use, shall be considered to be for a renewable energy use only when the land is converted or separated to allow or permit the development of such land to be primarily used to generate or produce electricity from any renewable energy generating source capable of producing not more than 125 per cent of the annual energy needs of the land upon which it is located, and which shall include contiguous or non-contiguous land owned or leased by the owner, or in which the owner otherwise holds an interest.

For the purposes of this chapter, the term “renewable energy use” shall mean any renewable energy use on land converted or developed to produce, manufacture or otherwise generate electricity powered in whole or in part by the sun, wind, biomass, or otherwise any other renewable fuel.

SECTION __. Section 13 of said chapter 61A of the General Laws, as so appearing, is hereby amended by striking out the third sentence and inserting in place thereof the following sentence:-

Notwithstanding this paragraph, no roll-back taxes shall be assessed if the land involved, or a lesser interest in the land, is (i) acquired for a natural resource purpose by the city or town in which it is situated, by the commonwealth, or by a nonprofit conservation organization; (ii) acquired for, or sold or converted to, a renewable energy use as defined under section 2A; (iii) subject to a permanent wetland reserve easement through the agricultural conservation easement program established under the Food Security Act of 1985, 16 U.S.C. 3865c, as recently amended by Public Law 113-79; or (iv) otherwise subject to any other federal conservation programs; provided, however, that if any portion of the land is sold or converted to commercial, residential or industrial use within 5 years after acquisition by a nonprofit conservation organization, roll-back taxes shall be assessed against the nonprofit conservation organization in the amount that would have been assessed at the time of acquisition of the subject parcel by the nonprofit conservation organization had the transaction been subject to a roll-back tax.

SECTION__. Said section 13 of said chapter 61A of the General Laws, as so appearing, is hereby amended in line 59 by inserting after the word “61B” the following:-

or meets the definition of a renewable energy use under section 2A.

SECTION__. Section 17 of said chapter 61A of the General Laws, as so appearing, is hereby amended by inserting at the end thereof the following:-

provided, land which is valued, assessed and taxed under this chapter is separated for a renewable energy use rather than an agricultural and horticultural use shall not be subject to liability for conveyance or roll-back taxes under this section."

; and by inserting at the end thereof the following section:-

SECTION__. Section 276 of chapter 165 of the acts of 2014 is hereby amended by striking out the words “and 2017” and inserting in place thereof the following:-

2017, 2018, 2019, and 2020.