Laws & Regulations Affecting Woodland Owners

Save Money on Your Property Taxes Through the Newly Revised Forest Tax Law (MGL Chapter 61)

Chapter 61 allows landowners to reduce the property tax burden on their woodlands if they are willing to keep the forested land undeveloped and in wood production.

For years participation under Chapter 61 was very limited because many landowners were not willing to subject themselves to the onerous conditions imposed by the previous version of the law to get a limited tax break.

In 2005 and 2006, MFA, working with the Massachusetts Farm Bureau Federation, the Department of Conservation & Recreation, assessors organizations and a variety of environmental organizations, took part in a year long series of discussions organized by Senator Pamela Resor about how to improve Chapter 61, 61A and 61B. The eventual result was a comprehensive Current Use reform bill that was approved by the legislature in 2006 and signed into law by Governor Romney in December 2006. Most of the provisions of the new law went into effect in March 2007, with the balance taking effect in 2008.

The new legislation, Chapter 394 of the Acts of 2006, was the first comprehensive reform of the Chapter 61 laws since 1980. The reform legislation was voted to be “The Best Forestry Legislation in 2006” in the United States by the National Woodland Owners Association which presented MFLA with an award for the legislation in January 2008.

Some of the changes include:

• The filing fee previously required was eliminated, as was the 8% stumpage tax that was formerly assessed on any forest products sold.
   
• The basis on which the deferred taxes were assessed was changed from a percentage of the fair market value of the land to a fixed value based on the productivity of the forest for growing trees. This particularly benefits landowners from eastern and central Massachusetts where land values have skyrocketed in the past decade.
   
• Landowners can now transfer land from Chapter 61 to Chapter 61A or Chapter 61B or vice versa without incurring any penalties.
   
• The taxes that must be repaid if property is removed from Chapter 61 and sold or developed were cut from 10 years plus up to 18 percent interest to just 5 years at 5 percent interest. Sales to the state or town are no longer subject to the tax repayment requirement.
   
• The changes to the law also define clearly what is required of the landowner if they decide to remove their land from the law to sell, and sets firm deadlines for the town to decide whether to match the purchase price and also to complete the purchase should the town decide to buy it.

As a result of the legislation, putting your woodland under Chapter 61 to reduce the yearly property tax is much more attractive.


To qualify for Chapter 61, a landowner must have 10 or more contiguous acres of private woodland managed for forest production under an approved long-term forest management plan. The plan must be approved by the DCR service forester and then filed with the local board of assessors.

To continue in the program, a new (or revised) plan must be filed every 10 years. As part of the agreement, the town receives an option to purchase the property if the owner decides to sell to someone other than a relative.

Filing under Chapter 61 is not recommended for anyone who is unwilling to keep their land in wood production for at least 5 years, as the costs incurred will be greater than paying the normal tax bills as they come due.

For more information, contact MFLA at info@massforests.org


The Farmland Tax Law (MGL Chapter 61A) and the Open Space Lands Tax Law (MGL Chapter 61B)

The intent of these laws is similar to that of Chapter 61: i.e. to reduce property taxes on land which is being used as farmland or as open space or recreation land. The conditions vary with each law.

For more information, contact your local assessor or MFLA


The Wetlands and Rivers Protection Acts (MGL Chapter 131, Section 40)

Wetlands and streams are protected under these acts from activities which would alter, dredge, fill, or harm them. If you are considering activities which might affect or border a wetland or stream, you should contact the local conservation commission to determine what permits you would need under the regulations.

Both acts include a specific exemption whereby forestry and agricultural activities that are considered routine maintenance of the land are regulated differently. Such activities include timber harvesting in wetlands, and temporary stream or wetland crossings for access to a harvest site. These activities are regulated instead under the Forest Cutting Practices Act (MGL Chapter 132). Permitting for these activities is handled by DCR service foresters.

Activities which don’t fall under the Chapter 132 regulations, such as a permanent stream crossing, are subject to the Wetlands Act. For forestry purposes, landowners can get a permanent stream crossing permit under the Limited Notice of Intent regulations.



The Forest Cutting Practices Act (MGL Chapter 132, Sections 40-46)

This law regulates timber harvesting on both public and private land in Massachusetts and was designed to protect water quality, prevent erosion, protect wildlife habitat and ensure the ability of the forest to produce future wood products. Cutting relative to changes in land use such as farming or residential development is exempt. The law requires that both loggers and foresters be licensed by the state.

Under Chapter 132, whenever more than 50 cords of wood or 25 thousand board feet of timber will be harvested for commercial use from any parcel within a relatively uninterrupted period, the landowner or his/her agent must file a Forest Cutting Plan with DCR that includes information on the cutting methods to be used, how the forest will be regenerated, how erosion will be controlled on roads, how wetlands and steep slopes will be protected on roads, and how rare species habitat (if present) may be protected. No harvesting can be done before the plan is approved and a Forest Cutting Permit is issued by DCR.

Some non-commercial harvesting solely for the personal use of the landowner may be exempt from the law, but landowners may voluntarily file when wetlands are involved, to qualify for the exemption from wetlands procedures.

For information about Chapter 132, contact the regional DCR office, or contact MFA.



The Slash Law (MGL Chapter 48, Sections 16, 16A)

The Slash Law requires that tops and branches from logging be cut close to the ground to minimize unsightliness and reduce fire danger. The law requires that slash be kept certain minimum distances from property boundaries, streams, and public highways.

For information about the Slash Law, contact the regional DCR office.



The Massachusetts Endangered Species Act (MGL Chapter 131A)

This law prohibits anyone from killing, collecting or otherwise “taking” any of the 424 species of plants, mammals, birds, reptiles, or invertebrates that the Mass. Division of Fisheries and Wildlife’s Natural Heritage and Endangered Species Program (NHESP) has determined to be rare in Massachusetts.

When any Forest Cutting Plan is filed, the DCR service forester will check the Natural Heritage Atlas to see if the area to be harvested includes any known rare species habitat. If it does, NHESP will be consulted about the planned harvest to ensure protection of rare species habitat or species.


For more information, contact NHESP at (518) 792-7270, ext. 200.