Massachusetts S 1927: An Act relative to the separation of agricultural land for renewable energy purposes

Summary

This bill amends Massachusetts law to allow landowners to separate portions of agricultural land for renewable energy production without facing tax penalties. Currently, when agricultural land is converted to other uses, owners must pay back taxes; this bill exempts renewable energy projects from those rollback taxes. The change affects Massachusetts farmers and landowners who want to install solar panels, wind turbines, or other renewable energy systems on their property while maintaining agricultural tax benefits on the remaining land.

Bill Text

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SENATE DOCKET, NO. 66        FILED ON: 1/7/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1927 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Michael D. Brady 
_________________ 
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General 
 Court assembled: 
 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: 
An Act relative to the separation of agricultural land for renewable energy purposes. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS:  
Michael D. Brady Second Plymouth and Norfolk  
Kathleen R. LaNatra 12th Plymouth 1/16/2025 
Christopher Richard Flanagan 1st Barnstable 1/16/2025 
Norman J. Orrall 12th Bristol 1/17/2025 

1 of 1 
SENATE DOCKET, NO. 66        FILED ON: 1/7/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1927 
By Mr. Brady, a petition (accompanied by bill, Senate, No. 1927) of Michael D. Brady, Kathleen 
R. LaNatra, Christopher Richard Flanagan and Norman J. Orrall for legislation relative to the 
separation of agricultural land for renewable energy purposes.  Revenue. 
 
[SIMILAR MATTER FILED IN PREVIOUS SESSION 
SEE SENATE, NO. 1889 OF 2023-2024.] 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-Fourth General Court 
(2025-2026) 
_______________
 
 
An Act relative to the separation of agricultural land for renewable energy purposes. 
 
 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows: 
 
1 Section 17 of chapter 61A of the General Laws, as appearing in the 2020 Official Edition, 
2is hereby amended by inserting, after the first sentence, the following sentence:- 
3 Notwithstanding the provisions in this section, if, by conveyance or other action of the 
4owner thereof, a portion of land previously used for agricultural purposes, which is valued, 
5assessed and taxed under the provisions of this chapter is separated for the purpose of producing 
6renewable energy, as defined in section 1 of chapter 164 of the General Laws, the land so 
7separated shall not be subject to liability for conveyance or roll-back taxes applicable thereto.