The accompanying map shows the agricultural and forest lands in Stow.
Yellow parcels are woodlands and green parcels are agricultural.
Chapter 61 and 61A allow the farmer to obtain a tax abatement on land used for agricultural or forestry purposes. This is necessary in order to make agricultural operations sufficiently close to being profitable to encourage them to continue. The Assessors may require proof of continuation of the existing use. In return for abatement of taxes, the Town holds certain rights over the land designed to ensure continuation of current use. In particular, if the use of the land is changed, the Town may demand payment of a portion of the abated taxes and in addition has a 120 day option to purchase the land at fair market value.