General Laws: CHAPTER 61A



  • Section 3
    Land of five-acre minimum area actively devoted to agricultural or horticultural uses defi

  • Section 4
    Valuation of land in agricultural, etc. use; contiguous land; tax rate

  • Section 4A
    Tax rate for land actively devoted to agricultural or horticultural use

  • Section 5
    Contiguous land under one ownership within more than one city or town

  • Section 6
    Annual determination of eligibility for valuation; application; form; certification

  • Section 7
    Additional assessment; change in use in pre-tax year between October 1 and June 30

  • Section 8
    Timely filing of application in towns or cities with programs of revaluation not completed

  • Section 9
    Allowance or disallowance of application for valuation; notice; liens

  • Section 11
    Farmland valuation advisory commission; expenditures

  • Section 12
    Sale of land or change of use; liability for conveyance tax; exemptions

  • Section 14
    Sale for or conversion to residential or commercial use; notice of intent to city or town;

  • Section 15
    Taxation of buildings and land occupied by dwelling

  • Section 16
    Continuance of land valuation, assessment and taxation under this chapter dependent upon q

  • Section 17
    Separation of land to other use; liability for conveyance or roll-back taxes; continuing q

  • Section 18
    Special or betterment assessments; payment; interest

  • Section 19
    Roll-back taxes; procedures for assessment; appeal to appellate tax board

  • Section 19A
    Sale of land; certification of taxes paid or payable

  • Section 20
    Valuation and assessment for purposes other than provisions of this chapter; equalization

  • Section 23
    Use of valuation, etc. procedures to evade taxes; penalties