Proposal for a legislative amendment to the Constitution relative to agricultural and horticultural lands

This bill proposes a constitutional amendment to allow Massachusetts to tax agricultural and horticultural land based on its farming value rather than its potential market value. The change would directly affect landowners who actively use their property for farming or gardening, potentially lowering their property taxes. To qualify for this reduced valuation, a land parcel must have been used for these purposes for at least two years and meet specific size requirements depending on the municipality's population. The amendment requires approval by the state legislature and a vote from the public to become part of the state constitution.