61 61A 61B
State Tax Form CL-1
The Commonwealth of Massachusetts
Assessors’ Use only
Revised 9/2008 Date Received
Name of City or Town Application No.
Fiscal Year _______ Application for
Forest-- Agricultural or Horticultural -- Recreational Land Classification
General Laws Chapter 61, §§ 1 & 2 – Chapter 61A, § 6 – Chapter 61B, § 3
INSTRUCTIONS: Complete all sections that apply. Please print or type.
A. IDENTIFICATION. Complete this section fully.
Name of Applicant(s):
Mailing Address:
No. Street City/Town Zip Code
Property Covered by Application:
Location Parcel Identification
(Map-Block-Lot)
Deed Reference
(Book & Page/Cert. No.)
Total Acres Acres to be
Classified
B. TYPE OF CLASSIFICATION. Check the classification you are seeking and provide the required information.
FOREST Attach State Forester’s Certificate and Approved Forest Management Plan.
AGRICULTURAL or HORTICULTURAL
1. Current use of land. List by classes established by the Farmland Valuation Advisory Commission, if applicable.
Land Use by Class No. of Acres Specific Use, Crops Grown
a. Vegetables, Tobacco, Sod and Nursery Cropland
b. Dairy, Beef and Hay Cropland
c. Orchards, Vineyards and Blueberries Cropland
d. Cranberries
e. Christmas Trees
f. Productive Woodland (Attach copy of State Forester’s
Certificate and Approved Management Plan if initial
application, or new/revised plan)
g. Cropland Pasture, Permanent Pasture and Necessary
and Related Land
h. Contiguous Non-productive Land
i. Other Agricultural or Horticultural (Specify)
2. Statement of income in preceding year. Supporting documentation, including copies of your federal and state tax
income returns, may be requested to verify your income.
a. Gross sales from agricultural or horticultural use....................................................................................$
b. Amount received under MA or US Soil Conservation or Pollution Abatement Program..................$
Total (Provide a detailed description of the source of the farm income listed above)..............$
3. Previous use of land. Was the land valued, assessed and taxed as classified agricultural or horticultural land
under c. 61A for the prior 2 fiscal years? Yes No
If no, was the use of the land during the prior 2 fiscal years the same as the current use described above? Yes No
If no, describe in detail the use of the land during the prior 2 fiscal years
If no, was your farm income during either of the prior 2 fiscal years less than the amount reported above?
Yes No
If yes, list the income for the year $ __________________________ Fiscal year _____________
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
RECREATIONAL Land may qualify based on its condition or recreational use.
1. Is the land retained in substantially a natural, wild or open condition? Yes No
Is the land in a landscaped or pasture condition or managed forest condition? Yes No
If managed forest, attach copy of State Forester’s Certificate and Approved Management Plan if initial application, or new/revised plan.
Does the land allow to a significant extent the preservation of wildlife and other natural resources? Yes No
If yes, indicate which natural resources are preserved:
Ground Water/Surface Water Clean Air Vegetation
Rare/Endangered Species Geologic Features Scenic Resources
High Quality Soils Other (specify) Other (specify)
2. Is the land used primarily for recreational use? Yes No
If yes, indicate for which recreational activity:
Archery Picnicking Camping Nature Study & Observation
Fishing Golfing Hang gliding Non-commercial Youth Soccer
Hiking Target Shooting Hunting Private Non-commercial Flying
Boating Skiing Swimming Horseback Riding
Commercial Horseback Riding &
Equine Boarding
How often is the land used for recreational activities?
How many people use the land for those activities?
Is the land open to the general public? Yes No
If no, to whom is its use restricted?
Is the land used for horse racing, dog racing or any sport normally undertaken in a stadium, gymnasium or
similar structure? Yes No
C. LESSEE CERTIFICATION. If any portion of property is leased, the following statement must be signed by each lessee.
I hereby certify that the property I lease is being used as described in this application and that I intend to use the
property in that manner during the period to which the application applies.
Lessee Date
D. SIGNATURE. All owners must sign here to complete the application.
This application has been prepared or examined by me. Under the pains and penalties of perjury, I declare that to the
best of my knowledge and belief, it and all accompanying documents and statements are true, correct and complete.
I also certify that I have signed and attached a Property Owner’s Acknowledgement of Rights and Obligations under
classified forest, agricultural or horticultural or recreational land programs, as part of this application.
Owner Date
If signed by agent, attach copy of written authorization to sign on behalf of taxpayer.
DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY)
Ownership All Date Voted/Denied
Min. Acres Part GRANTED Date Notice Sent
Use/Condition Deemed Board of Assessors
Gross Sales
All
Part DENIED
Deemed Date