Chapter 61 programs offer a tax incentive for landowners willing to commit to keeping some or all of their land undeveloped for a specific period. Land that is not in a Chapter 61 program is assessed under Chapter 59 for its ‘highest and best use,’ which is its development value. The Chapter 61 programs can be helpful for keeping your land affordable and reaching your ownership goals. MFBF has advocated on behalf of its members to keep the Chapter 61 rates affordable and the program workable with deadlines that are manageable for farmers. Click here to read about this law.