The Massachusetts Division of Fish and Wildlife (ch. 61B) offers landowners lower property taxes if their property is in a natural, wild or open condition so as to preserve wildlife and other natural resources.
MASS. GEN. LAWS ch. 61A.
Landowners must have a minimum of 5 contiguous acres of land. Land which does not "materially interfere" with the environmental benefits of the land and which is open to the public or a non-profit organization also qualifies. Property enrolled in this program is valued at current use value for property tax assessment, at no more than 25% of its fair market value.
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