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Ch. 61B Calculator

Ch. 61B is the recreational land tax law. The purpose of Ch. 61B is to reduce the assessed value of land based on its use for open space or recreation. Assessed values under this law shall not exceed 25% of the fair market value. Ch. 61B is a passive management program, not requiring a forest management plan. However, active management is allowed when guided by a state approved management plan.

Enter the annual taxes, using your town's commercial tax rate, for the land to be entered into the Ch. 61B program:

Property taxes under the Ch. 61B program are reduced by 75%, calculated as shown below:

Annual taxes, using commercial tax rate, on Acres to be Certified X .25 = Est. Taxes Under Ch. 61B

Example

Number of Ch. 61B eligible acres: 30
Assessed Value: $83,000.00
Commercial Tax Rate: $13 per thousand
Annual Taxes: $1,079

Annual Taxes on Acres to be Certified X .25 = Estimated Taxes Under Ch. 61B
$1,079
 X .25 = $269.75

 

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This is the UMass Extension Forest Conservation Program web site and is a part of the Natural Resources Conservation Department at the University of Massachusetts Amherst. MassWoods is maintained by Paul Catanzaro, Forestry Extension Specialist, cat@umext.umass.edu, 413.545.4839

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MassWoods is the Web site for the Forest Conservation Extension Program within UMass Extension's Natural Resources and Environmental Conservation program, Department of Natural Resources Conservation, University of Massachusetts Amherst.
http://www.masswoods.net