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MA S11

Bill

Official Source

Status

Introduced

3/3/2025

Primary Sponsor

Joanne Comerford

Click for details

Origin

Senate

194th General Court

AI Summary

  • Proposes a constitutional amendment to replace Article XCIX, allowing agricultural and horticultural lands to be taxed based on their agricultural use value rather than fair market value
  • Requires land to have been actively devoted to agricultural or horticultural uses for at least 2 years preceding the tax year to qualify for use-value taxation
  • Prohibits the Legislature from requiring parcels to exceed 5 acres to qualify for reduced agricultural valuation, effectively protecting smaller farms
  • Similar legislation was filed in the 2023-2024 session as Senate No. 13
  • Referred to the Revenue Committee; sponsored by Senator Joanne M. Comerford (Hampshire, Franklin and Worcester)

Legislative Description

Proposal for a legislative amendment to the Constitution relative to agricultural and horticultural lands

Last Action

Joint session held and recessed to Wednesday, April 8, 2026

10/9/2025

Committee Referrals

Revenue3/3/2025

Full Bill Text

No bill text available