Chapter 61
The Forestland Program – Save Land. . . Save Taxes!
What is it?
Current use programs - Chapters 61 for forestlands, 61A for agriculture land and 61B for recreational land - give preferential tax treatment to landowners who maintain their property as open space for timber production, agriculture or recreation.
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Forestland may be enrolled in either the Chapter 61 or Chapter 61A programs. Both programs are taxed at the same rate which are determined based on the current use of the property (i.e., the productive potential of your land for growing trees), not fair market or development value of the land.
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Recommended current use values for forest land are set on an annual basis by the Farm Land Advisory Committee on or before February 1 of a given calendar year.
Or: 61A for Agriculture
61B Recreation
Who is it for?
If you have 10 or more contiguous acres of forest land and a commitment to improving the quality and quantity of timber on your land, you may qualify for Chapter 61 Tax Program.
Wildlife, aesthetics, and recreation can also be incorporated into your property management goals with DCR’s Forest Stewardship Program . An approved forest management plan that describes your property resources, maps the area and makes recommendations on long term forest management will be required to participate. Using your forest management objectives, the plan can be renewed every ten years to reflect changes to land conditions or to your overall goals for the property. Here is a sample Chapter 61 Stewardship Plan.
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Although forestland may be enrolled in any of the current use programs, Chapter 61 was created specifically for forestland.
Climate change is on everyones mind these days, and forests are being looked at as a strong mitigation tool. The Healey Administration is dedicated to reviewing current forestry practices to see what potential there is to use our forestlands as climate change mitigators. Read more from MIT. https://climate.mit.edu/explainers/forests-and-climate-change
How do I enroll?
Jennifer Fish, Service Forestry
Program Director
DCR Bureau of Forest Fire Control
and Forestry
40 Cold Storage Drive, PO Box 484, Amherst, MA 01004
413-545-5753