Massachusetts S2023 seeks to promote urban agriculture and horticulture by exempting certain agricultural properties from taxation.

Massachusetts S2023 amends Section 5 of Chapter 59 of the General Laws to exempt up to 100 percent of the assessed value of real estate used for agricultural, horticultural, or agricultural and horticultural purposes from taxation. This exemption applies to properties less than 2 acres in area and is available in cities or towns with a population of at least 50,000 or those meeting the definition of a gateway municipality under Section 3A of Chapter 23A.

Massachusetts S2023 seeks to promote urban agriculture and horticulture by exempting certain agricultural properties from taxation.

Massachusetts S2023 amends Section 5 of Chapter 59 of the General Laws to exempt up to 100 percent of the assessed value of real estate used for agricultural, horticultural, or agricultural and horticultural purposes from taxation. This exemption applies to properties less than 2 acres in area and is available in cities or towns with a population of at least 50,000 or those meeting the definition of a gateway municipality under Section 3A of Chapter 23A.