Massachusetts Chapter Land Programs
Classified Land – Chapters 61, 61A and 61B
The Chapter 61 programs provide qualifying Massachusetts landowners with property tax benefits in exchange for maintaining land in forestry, agricultural, recreational, or open space uses rather than developing it. These programs help preserve natural resources, wildlife habitat, working landscapes,
and recreational opportunities for the benefit of the public.
Chapter 61 – Forest Land
Chapter 61 provides a tax incentive for qualifying forest land used to grow and harvest timber, wood, Christmas trees, and other forest products. The program supports the active management and preservation of forestland.
Chapter 61A – Agricultural and Horticultural Land
Chapter 61A provides a tax incentive for qualifying land used to produce agricultural or horticultural products, including fruits, vegetables, livestock, nursery stock, timber, maple syrup, and other agricultural products. The program supports the continued use and preservation of working farms and agricultural land.
Chapter 61B – Recreational and Open Space Land
Chapter 61B provides a tax incentive for qualifying land maintained for recreational or open space purposes. Unlike Chapters 61 and 61A, Chapter 61B does not require active land management or a forest management plan, making it a suitable option for landowners seeking to preserve open space and natural resources.
| Program | Primary Use | Minimum Acreage | Active Management Required? |
Annual Application Due |
|---|---|---|---|---|
| Chapter 61 | Forest land | 10 acres | Yes – Forest Management Plan required | December 1 |
| Chapter 61A | Agricultural and horticultural land | Minimum 5 acres | Yes – Agricultural or horticultural use required | December 1 |
| Chapter 61B | Recreational and open space land | Minimum 5 acres | No | December 1 |
Forms, Guidelines, and Requirements
Applications must be filed annually on or before December 1 preceding the fiscal year for which classification is sought.
INFORMATIONAL LINKS
Additional Information
For more information regarding Chapter 61, 61A, or 61B programs, or if you have questions about eligibility, applications, or requirements, please contact the Hingham Assessors’ Office. Staff are available to assist you and provide guidance on the application process.
Email: assessors@hingham-ma.gov Phone: 781-741-1455