Chapter 61: Open Space Tax Reduction Program
Massachusetts has adopted three related measures known as Chapter 61, 61A and 61B, which substantially reduce property taxes on eligible forest land, agricultural or horticultural land, and open space and recreational land. These are similar in intent to open space or current use tax arrangements in other states, but there are important differences. All three measures are voluntary, have specific criteria for eligibility, and provide for penalties if the land becomes ineligible or is withdrawn from the program.