Massachusetts S 3150: An Act relative to the separation of agricultural land for renewable energy purposes

Summary

This bill allows Massachusetts farmers to separate portions of their agricultural land for renewable energy projects without triggering the full tax penalties normally associated with removing land from agricultural use. Instead of paying full roll-back taxes and being subject to state purchase options, farmers would only owe 50 percent of the otherwise applicable roll-back taxes when the renewable energy facility begins operating. The bill affects farmers with land classified under Massachusetts' agricultural tax program (Chapter 61A) who want to develop solar, wind, or other renewable energy sources on their property, with a limit of 10 percent of their total agricultural land or 15 acres, whichever is smaller.

Bill Text

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3150 
 
The Commonwealth of Massachusetts 
_______________
 
In the One Hundred and Ninety-Fourth General Court 
(2025-2026) 
_______________
 
 
 
SENATE, July 9, 2026. 
 The committee on Revenue to whom was referred the 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, report the accompanying bill (Senate, No. 3150). 
 
For the committee, 
 James B. Eldridge 
 

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        FILED ON: 6/25/2026 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3150 
 
 
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 2022 Official Edition, 
2is hereby amended by inserting, after the first sentence, the following: - 
3 Notwithstanding the previous sentence, if the portion of land is contiguous land not 
4actively devoted to agricultural or horticultural uses and is so separated to serve as the site of a 
5renewable energy generating source, as defined in subsection (b) of section 11F of chapter 25A, 
6the separated land shall not be subject to the option to purchase under section 14 and liability for 
7conveyance or roll-back taxes otherwise applicable at such time. Such land shall instead be 
8subject to liability for 50 percent of such otherwise applicable roll-back taxes which shall be due 
9and payable at the time it commences serving as the site of a renewable energy generating 
10source. If the use of the separated land as a renewable energy generating source permanently 
11ceases, or does not commence, and the land is sold for or converted to a use other than 
12agricultural or horticultural, the land shall become subject to the option to purchase and 
13conveyance or roll-back taxes shall be assessed for the balance of the amount that would have 
14been assessed at the time of the separation. The separated land subject to this provision shall not 

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15exceed 10 percent of the land valued, assessed and taxed under this chapter from which it was 
16separated and not greater in total than 15 acres of the contiguous portion of such land not 
17actively devoted to agricultural or horticultural uses.