**All 61 tax information is not specific advice simply a good source for general information.

 

› The Laws:

         Chapter 61 (Forest Land)
         Chapter 61A (Agricultural Land, including forestry)
         Chapter 61B (Recreational Land)

 › The current Consolidated Application for Classification Under Chapters 61, 61A and 61B (PDF)

 

› Property Owner's Acknowledgement of Rights and Obligations under:

         Chapter 61 (Forest Land)
         Chapter 61A (Agricultural Land, including forestry)

         Chapter 61B (Recreational Land)

 

› The current Application to Modify a Decision or Abate a Tax under Chapters 61, 61A or 61B (PDF)

 

› This site contains the directions for filling out a Forest Management Plan, which is required in order to enroll land in chapter 61, and to qualify forest land as active agricultural lands under chapter 61A

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Below are the Farmland Valuation Advisory Commission's recommended values for FY'12

Fiscal Year 2012 Chapterland Valuations (PDF)

Fiscal Year 2012 Farm Animal Excise Values (PDF)

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› 61A Tax Changes (pdf)

› A municipal guide to the ChapterLands.  This comprehensive guide for towns regarding Chapters 61, 61A, and 61B was written, and has been provided here by the Mount Grace Land Trust. (PDF)

› The Right of First Refusal Process for ChapterLand owners.  This document was prepared by MFBF Director of Government Relations Nathan L'Etoile for use at local workshops (PDF)

› A letter from an assessor, and the Department of Revenue answering, where the assessor asks;

*  First, about the consequences of a Board of Assessors taking no action on an application that was not filed by the October 1st deadline
*  Second, about what constitutes an on time filing since all towns now must look at the values of property each year.

› A letter from an assessor, and the Department of Revenue's response, asking about the distinction between a town's triennial re-evaluation and the interim year re-evaluations, and to which is the deadline for ChapterLand applications extended.

› This letter was written by the Department of Revenue to the Assessors in the town of Chesterfield regarding minimum lot sizes in town and their applicability to the land not included in Chapter 61A.(PDF)

› This is a document written by DOR laying out their guidelines to municipalities for property reevaluation programs.  Page 16 (5. Farmland Valuation) describes in detail what a town must do if they wish to deviate from the values published each year by the Farmland Valuation Advisory Commission.

› This is a clarification published by the DOR regarding the value of land used for growing Christmas Trees for Chapter Land purposes

› This is a guide that assessors can use to determine, based on USDA soil charts, what productivity level farmland falls under (average, above average, or below average)

› These are the Farmland Valuation Advisory Commission's recommended Chapter 61 and 61A values for FY'09  

› This is a document explaining the methodologies used in determining the FY'09 Forestland Values

› These are the state mandated (not recommended) values of farm animals for personal property tax purposes for FY'09

› A letter from DOR Explaining the proper method of determining the size of the house lot to be removed from chapterland when it is used for residential purposes (PDF)

› A letter from DOR stating that "necessary and related lands" should be treated as productive lands for the purposes of minimum acreage calculations, income requirements, and allowances for contiguous lands. (PDF)