YOUR VIEW: Chapter 61 abatements cause confusion
Source: SouthCoastToday.com, by Marion Board of Assessors
June 13, 2007
The Marion Board of Assessors would like to clarify any confusion that may have been raised in the recent town election regarding Chapter Land property classifications. A property owner whose land qualifies for one of these classifications will be granted a reduction in assessed value by the Commonwealth of Massachusetts.
The state Legislature created three classifications of what is commonly called "Chapter Land." Chapter 61 refers to forest land. Chapter 61A refers to agricultural or horticultural land. Chapter 61B refers to recreational land. Any reduction in assessed value as a result of these classifications applies only to land. Buildings and the land upon which they are located are assessed at full and fair market value.
In order to qualify for forest land classification, an applicant must have 10 contiguous acres of forest land and a 10-year management plan certified and monitored by the state forester. The plan has to be renewed with the state forester and filed with the Board of Assessors every 10 years. If the applicant files in a timely manner with the Board of Assessors, the board must reduce the assessed value of the land. Currently, by statute, forest land is assessed at 5 percent of full and fair market value. The town has nine properties in this classification.
In order to qualify for agricultural and horticultural land classification, an applicant must have at least five contiguous acres of land and a minimum amount of gross sales based on acreage. The land must also have been actively devoted to an agricultural or horticultural use for the prior two years. If the applicant qualifies and files annually with the Board of Assessors by Oct. 1, the board must reduce the assessed value of the land. The assessed value of agricultural and horticultural land is determined yearly by the Farmland Valuation Advisory Commission. The town has 17 properties in this classification.
In order to qualify for recreational land classification, an applicant must have five acres of land in a natural, wild, open or landscaped condition. Recreational land is limited by statute to the following: hiking, camping, nature study and observation, boating, golfing, horseback riding, hunting, fishing, skiing, swimming, picnicking, private non-commercial flying, hang gliding, non-commercial youth soccer, archery and target shooting. If the applicant qualifies and files annually with the Board of Assessors by Oct. 1, the board must reduce the assessed value of the land. By statute, recreational land is assessed at 25 percent of full and fair market value. The town has three properties in this classification: two golf courses and a beach club.
In the year of initial Chapter Land property classification, the Board of Assessors places a lien on the property at the Plymouth County Registry of Deeds. Early withdrawal from any of these classifications is subject to penalty taxes. If the owner intends to sell the property, the town has the right of first refusal.
The board of assessors is responsible for full and fair market value assessments annually. We consider our election by our fellow taxpayers as an honor. We serve and protect the interest of every property owner as required by the laws of the Commonwealth of Massachusetts.
We hope this letter will clear up any misconceptions that may have been created during the election process.
Please feel free to call any one of us or our associate assessor, Patricia DeCosta, at (508) 748-3518. Any and all of us would be happy to answer any questions that you may have.
