The bill amends Section 17 of chapter 61A of the General Laws to allow for the separation of agricultural land for renewable energy purposes. It introduces a provision stating that if a portion of land, previously used for agricultural or horticultural purposes and valued under this chapter, is separated to serve as a site for a renewable energy generating source, it will not be subject to liability for conveyance while in use for that purpose. Instead, the land will be liable for fifty percent of the applicable roll-back taxes, payable when it begins serving as a renewable energy site, provided that the land is non-productive at the time of separation.

Additionally, the bill stipulates that the separated land cannot exceed ten percent of the total contiguous land and must not exceed fifteen acres. If the use of the separated land for renewable energy ceases permanently and it is not returned to agricultural or horticultural use, it will then be subject to conveyance liability. This amendment aims to facilitate the transition of agricultural land to renewable energy production while providing a framework for taxation and land use management.

Statutes affected:
Bill Text: 61A-17