MA H71

Proposes a constitutional amendment to replace Article XCIX, granting the legislature authority to tax agricultural and horticultural lands based on their farming use value rather than fair market value

Requires parcels to have been actively devoted to agricultural or horticultural uses for at least 2 years preceding the tax year to qualify for the reduced valuation

Prohibits any law from requiring parcels to be greater than 5 acres to receive the use-value tax assessment, allowing smaller farms to benefit

Filed on January 16, 2025 by Representatives Natalie M. Blais and Hannah Kane, with 13 total legislative sponsors from both chambers

Must be approved by a majority of legislators in joint session in two consecutive General Courts, then approved by voters at a state election to take effect