2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 61 - Classification and Taxation of Forest Lands and Forest Products › Section 2 - Classification of Forest Lands by Assessors; Application

Section 2. Except as otherwise herein provided, all forest land, parcels of not less than 10 contiguous acres in area, used for forest production shall be classified by the assessors as forest land upon written application sufficient for identification and certification by the state forester. Such application shall be accompanied by a forest management plan. The state forester will have sole responsibility for review and certification with regard to forest land and forest production.
The rate of tax applicable to certified forest land shall be the rate determined to be applicable to class three, commercial property under chapter 59.
Upon receipt of such certified application, the board of assessors shall, upon a form approved by the commissioner of revenue, forthwith record in the registry of deeds of the county or district in which the parcel is situated, a statement of such classification which shall constitute a lien upon the land for taxes levied under the provisions of this chapter. The statement shall name the owner and a description of the land. The assessors shall return a copy of said recorded statement to the office of the state forester containing the date, book and page number of such recording. Said lien may be discharged by the board of assessors. All recording fees in connection with such statement or discharge shall be paid by the owner of such parcel.
Land shall be removed from classification by the assessor unless, at least every ten years, the owner files with said assessor a new certification by the state forester. The state forester, or his designee, shall have the authority to enter on private lands for the purpose of making investigations to assure compliance with this chapter. Classified forest land shall be subject to the taxes provided in section three. Buildings and structures and the land on which they are erected and which is accessory to their use shall not be entitled to be classified as forest land.
If a single parcel or tract of land consists in part of forest land and in part of other land, the portion consisting of forest land, if said portion comprises at least ten contiguous acres in area and otherwise conforms to the requirements of this chapter shall be classified forest land upon application as hereinbefore provided.
An application to have land classified as forest land shall be submitted to the state forester not later than July first in any year. After certification the owner shall submit to the assessors not later than December first of the same year evidence of certification together with the approved management plan. Classification shall take effect on January first of the year following certification and taxation under this chapter and shall commence with the fiscal year beginning after said January first.
If, in the judgment of the assessors, land which is classified as forest land or which is the subject of an application for such classification is not being managed under a program, is being used for purposes incompatible with forest production or does not otherwise qualify under this chapter, the assessors may, not later than February 1 in any year, file an appeal in writing, which shall be sent by certified mail, to the state forester requesting a denial of the application or, in the case of classified forest land, requesting removal of the land from such classification. The appeal shall state the reasons for the request. A copy of the appeal shall be sent by the assessors by certified mail to the owner of the land. Not later than December 1 of any year, the state forester may initiate a proceeding to remove the land from classification and shall send notice of the action by certified mail to the assessors and the owner of the land. The state forester may deny the owner's application, may withdraw all or part of the land from classification or may grant the application, imposing terms and conditions that the state forester deems reasonable to carry out this chapter and shall notify the assessors and the owner of that decision not later than March 1 of the following year. If the owner or the assessors are aggrieved by a decision of the state forester, the aggrieved party may, not later than June 15, submit a notice of appeal to the state forester. Not later than 30 days after receipt of a notice of appeal from an aggrieved party, the state forester shall convene a panel in the region in which the land is located. The panel shall consist of 3 persons, 1 of whom shall be selected by the state forester, 1 of whom shall be selected by the assessors and 1 of whom shall be selected jointly by the state forester and the assessors. The panel shall give written notice of the date, time and place of the hearing to the parties by certified mail not less than 7 days before the date of that hearing. The panel shall provide written notice to the parties, of its decision not later than 10 days after the adjournment of the hearing. Decisions of the panel shall be by majority vote of its members. If the owner or the assessors are aggrieved by a decision of the panel, the aggrieved party may, not later than 45 days after receipt of the decision, petition the superior court in the county in which the land is located for a review of the decision pursuant to chapter 30A or petition the appellate tax board pursuant to chapter 58A; provided, however, that the land shall not be classified or withdrawn from classification until the final determination of the petition. The state forester may adopt such regulations as the state forester deems necessary to administer this chapter.