Laws & Regulations Affecting Woodland Owners

The Forestland Tax Law (MGL Chapter 61)

This law 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. Land certified under Chapter 61 is taxed at 5 percent of fair market value or at $10 per acre, whichever is greater. In addition, a products tax of 8 percent is charged on the stumpage value of any wood cut from the property.

To qualify for Chapter 61, landowners must have 10 or more contiguous acres of private woodland managed for wood production under an approved long-term forest management plan. The plan must be approved by the DEM service forester and then filed with the local board of assessors. To continue in the program, the plan must be renewed 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 10 years, as the costs incurred will be greater than paying the normal tax bills as they come due. If landowners choose to remove their land from Chapter 61 prior to the 10 year anniversary, they must repay all the taxes which were avoided and a 14
percent interest penalty.

For more information, contact MFA 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 MFA.

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 DEM 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 DEM 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 DEM.

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 DEM 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 DEM 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 DEM 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.