An Act relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands

This bill amends Massachusetts tax laws to provide a five-year tax exemption for new or rebuilt structures essential to commercial farming, aquaculture, and related industries. To qualify, these buildings must be constructed after July 1, 2015, and used exclusively for operations such as raising livestock, processing crops, housing essential employees, or producing maple syrup and honey. Owners must apply for the exemption within one year of construction, and the benefit is limited to a maximum of ten years as long as the property remains in active agricultural use. If a property is converted to non-agricultural use while the exemption is active, the owner will be charged roll-back taxes to recover the value of the tax savings received during the exemption period.