Massachusetts House Bill H71

Massachusetts 2025-2026 Regular Session

• Introduced: 3/3/25
• Refer: 3/3/25
• Report DNP: 5/1/25

Caption

Proposal for a legislative amendment to the Constitution relative to agricultural and horticultural lands

Impact

The primary impact of HB 71 is the potential for lowered tax burdens on farmers and landowners who utilize their properties for agricultural purposes, thereby encouraging the continued cultivation of these lands. By changing how such lands are valued for taxation, it supports local agriculture by possibly providing financial relief and incentivizing their preservation, which is critical for food production and local economies. This reform seeks to preserve agricultural land amidst increasing pressure from urban development and market fluctuations.

Summary

House Bill 71 proposes a crucial amendment to the Massachusetts Constitution related to agricultural and horticultural lands. Specifically, it aims to alter Article XCIX of the Constitution to grant the General Court the authority to establish tax valuations based on the actual agricultural or horticultural uses of land. This change necessitates that the land in question must have been in active agricultural or horticultural use for the two years prior to the tax year, ensuring that assessments reflect its productive use rather than market value alone.

Contention

Notable points of contention surrounding this bill may arise from discussions about fair market value versus use value in assessing taxes. Critics may argue that establishing lower tax valuations based on use could lead to a significant loss in tax revenue for local governments, thereby placing a financial strain on municipal resources. Furthermore, there could be opposition from groups concerned about the potential for abuse in claiming agricultural use status for non-genuine agricultural activities, leading to calls for careful definition and oversight mechanisms to prevent misuse.