Exempts structures and buildings essential to agricultural and horticultural operations from taxation.

This bill amends Massachusetts law to exempt from taxation structures and buildings essential to the operation of agricultural and horticultural lands. The exemption applies to buildings constructed or reconstructed after July 1, 2015, and must be applied for by the owner. The exemption lasts while the buildings are used for their intended agricultural or horticultural purposes, but not more than 10 years. If the buildings are converted to non-agricultural or non-horticultural use during the exemption period, roll-back taxes will be imposed.

Exempts structures and buildings essential to agricultural and horticultural operations from taxation.

This bill amends Massachusetts law to exempt from taxation structures and buildings essential to the operation of agricultural and horticultural lands. The exemption applies to buildings constructed or reconstructed after July 1, 2015, and must be applied for by the owner. The exemption lasts while the buildings are used for their intended agricultural or horticultural purposes, but not more than 10 years. If the buildings are converted to non-agricultural or non-horticultural use during the exemption period, roll-back taxes will be imposed.