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