G.L. c. 61, 61A, and 61B allow for reductions in the fair cash valuation for real property taxes if certain prerequisites are satisfied. Land qualifying under one of these three statutes is commonly referred to as Chapter land. In Komosa v. Board of Assessors of Montague, a rare case involving G.L. c. 61A, which applies to agricultural land, the Appeals Court clarifies what assessors should look for in a property when determining if the property qualifies for classification under the statute.
Kosmosa owned three abutting parcels of land totaling 5.6 acres. Komosa used a portion of this land to grow and harvest hay and submitted an application to the Town seeking c. 61A classification, which among other requirements sets a minimum of five acres of the land to be actively devoted to agricultural or horticultural use. Upon investigation, the assessors determined that only 3.6 acres of Komosa’s land was being used for his hay operation. Based on this, the assessors denied his application for c. 61A classification.
Komosa appealed to the tax board, which ruled in favor of the assessors. Komosa appealed the tax board’s decision to the Appeals Court. On appeal, he argued that the statute merely required the land in question to exceed five acres, generate $500 in annual sales, and that some portion of the land be used for agricultural or horticultural. The assessors stuck to their original interpretation of the statute that Komosa was required to prove that at least five acres of his land were “primarily and directly” used for haying or uses reasonably related to haying. The Appeals Court agreed with this latter interpretation, finding that the plain language of the statute requires that a minimum of five acres be actively devoted to an agricultural or horticultural use, or ones reasonably related thereto, to receive c. 61A classification. The assessor’s decision to deny Komosa’s application and the tax board’s ruling were both affirmed.
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