What You Need to Know
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.
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
Estimating the Value
For current Ch61/61A tax values see Forest Land Valuation for Landowners and Foresters or DOR per acre valuation below.
Forestland may also be classified under Chapter 61B in a managed forest condition. Taxes for Chapter 61B are calculated using 25% of the current assessed value.
Use a: Chapter 61B Calculator or Chapter 61/61A Calculator to calculate an estimate tax bill.
Which Program is Right for You?
The Chapter 61, and related 61A and 61B, programs are designed to help you with the cost to maintain farms, natural areas, and working forests. If you and your family have a long-term approach to the management of your land, please contact Your Service Forester or download the Chapter 61 Programs booklet to determine which program is right for you.
Getting ready to file your plan with the assessors? Don't forget your CL-A forms. Forms can be found in the Additional Resources below.
Withdrawing from the Program
Chapter 61 was developed to support long term forestland management. If you choose to withdraw from the program for a change to residential, industrial or commercial use, there will a penalty of payment for the difference between taxes paid and taxes deferred plus interest. The penalty is computed for the previous five years under certification. If you withdraw from a Chapter 61 and the use stays the same, no penalty applies.
The notice of intent to sell or convert shall be mailed to the State Forester:
The Commissioner of the Department of Conservation and Recreation 10 Park Plaza, Suite 6620 Boston, Massachusetts 02116