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Read. Follow. Verify.Massachusetts bill exempts new farm structures and agricultural buildings from property tax increases for five years
Last action · June 18, 2026: Accompanied a study order, see S3130Sponsors: Bruce Tarr and 1 other
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What This Bill Would Do
Certain agricultural and horticultural buildings constructed or reconstructed after July 1, 2015, are exempt from property tax increases resulting from the construction for up to five years, upon application by the owner. If the land or buildings are later converted to non-agricultural uses, the property becomes subject to covering the exemption period.
Property owners engaged in commercial agriculture, aquaculture, , or horticulture can defer property tax increases on new or reconstructed essential structures for up to five years, provided the buildings continue to be used for agricultural operations.
- Chapter 61A of the Massachusetts General Laws governs the assessment and taxation of agricultural and horticultural lands. context
- Senate Bill 2084 was filed in the 194th session of the Massachusetts General Court by Senator Bruce E. Tarr. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Owners of agricultural and horticultural lands
Property owners can receive a property tax exemption on the increased value of newly constructed or reconstructed essential farm buildings for up to five years, subject to application and ongoing agricultural use.
Municipal boards of assessors
Assessors must review exemption applications, determine eligibility, record exempted values on the exempt portion of assessment rolls, and calculate and levy roll-back taxes if properties are converted to non-agricultural uses.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Which types of buildings qualify for the property tax exemption?
What happens if a farm building receiving the tax exemption is later converted to another use?
How long does the property tax exemption last?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
5 actions- Jun 18, 2026SenateAccompanied a study order, see S3130
- Apr 1, 2026SenateReporting date extended to Thursday June 25, 2026
- Jul 1, 2025JointHearing scheduled for 07/15/2025 from 10:00 AM-01:00 PM in A-1
- Feb 27, 2025HouseHouse concurred
- Feb 27, 2025SenateCommitteeReferred to the committee on Revenue
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
malegislature.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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