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Massachusetts has four types of taxes: individual taxes, business taxes, sales taxes, and property taxes. [1]
| | This article needs additional citations for verification .(September 2024) |
Massachusetts has four types of taxes: individual taxes, business taxes, sales taxes, and property taxes. [1]
Massachusetts allows for tax reductions based upon different factors.
Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in exchange for a lien on their property. [2]
There are three types of Chapter 61 programs: [2]
In order to qualify for the Chapter 61 program, a parcel of real property must be at least 10 acres (40,000 m2) contiguous and under the same ownership. Prior to approval, the landowner must establish a forest management plan for the affected property and have it approved by a state certified forester. Only the wooded and undeveloped portions of the land may be enrolled in the program. The tax reduction is based upon the market value of the potential forestry products the land can produce. [2]
The property for agricultural use must be at least 5 acres, and the reduction in tax is based on the market value of farm products the land can support. The land may also be used for forestland, but, if so, the landowner must produce a 10-year forest management plan. [2]
The property for open space and recreation must be at least 5 acres. The tax reduction is 75% of its assessed value, and working with forest management is optional. [2]
The United States Forest Service (USFS) is an agency within the U.S. Department of Agriculture that administers the nation's 154 national forests and 20 national grasslands covering 193 million acres (780,000 km2) of land. The major divisions of the agency are the Chief's Office, National Forest System, State and Private Forestry, Business Operations, as well as Research and Development. The agency manages about 25% of federal lands and is the sole major national land management agency not part of the U.S. Department of the Interior.
In the United States, a conservation easement is a power invested in a qualified land conservation organization called a "land trust", or a governmental entity to constrain, as to a specified land area, the exercise of rights otherwise held by a landowner so as to achieve certain conservation purposes. It is an interest in real property established by agreement between a landowner and land trust or unit of government. The conservation easement "runs with the land", meaning it is applicable to both present and future owners of the land. The grant of conservation easement, as with any real property interest, is part of the chain of title for the property and is normally recorded in local land records.
A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Some economists favor LVT, arguing it does not cause economic inefficiency, and helps reduce economic inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century. Economists since Adam Smith and David Ricardo have advocated this tax because it does not hurt economic activity, and encourages development without subsidies.
Land development is the alteration of landscape in any number of ways such as:
The Department of Conservation and Recreation (DCR) is a state agency of the Commonwealth of Massachusetts, United States, situated in the Executive Office of Energy and Environmental Affairs. It is best known for its parks and parkways. The DCR's mission is "To protect, promote and enhance our common wealth of natural, cultural and recreational resources for the well-being of all." The agency is the largest landowner in Massachusetts.
Forestry laws govern activities in designated forest lands, most commonly with respect to forest management and timber harvesting. Forestry laws generally adopt management policies for public forest resources, such as multiple use and sustained yield. Forest management is split between private and public management, with public forests being sovereign property of the State. Forestry laws are now considered an international affair.
The Forest Legacy Program was established in the 1990 United States farm bill to protect environmentally important forest lands that are threatened by conversion to nonforest uses. It provides federal funding for conservation easements and fee simple purchases.
Current use is a phrase used to describe the present condition of land use and the corresponding scheme for property tax incentives for qualifying land owners who wish to preserve open space and avoid having their property assessed at the "best and highest" use that could be made of it. The statutes provide significant savings when the land is currently in use for farming, silviculture, or comprises wetlands, or even unproductive woods or barrens. Further discounts may accrue if the land owner is willing to file a recreational easement permitting the unimpeded public to come upon the land for non-motorized recreation. Some jurisdictions require a qualifying submittal of a "stewardship plan" for woodlands, while others provide further tax reductions for these optional inclusions. Soils data must often be included for requests related to agricultural areas.
Farmland development rights in Suffolk County, New York began in 1975 in Suffolk County as the state of New York began a program to purchase development rights for farmland to insure they remained as farms and open space rather than being developed for housing.
Forest management is a branch of forestry concerned with overall administrative, legal, economic, and social aspects, as well as scientific and technical aspects, such as silviculture, forest protection, and forest regulation. This includes management for timber, aesthetics, recreation, urban values, water, wildlife, inland and nearshore fisheries, wood products, plant genetic resources, and other forest resource values. Management objectives can be for conservation, utilisation, or a mixture of the two. Techniques include timber extraction, planting and replanting of different species, building and maintenance of roads and pathways through forests, and preventing fire.
A woodlot is a parcel of a woodland or forest capable of small-scale production of forest products as well as recreational uses like bird watching, bushwalking, and wildflower appreciation. The term woodlot is chiefly North American; in Britain, a woodlot would be called a wood, woodland, or copse.
The American Tree Farm System (ATFS) is the largest and oldest woodland certification system in America. It is internationally recognized by the Programme for the Endorsement of Forest Certification and meets strict third-party certification standards. It is one of three certification systems currently recognized in the United States. ATFS specializes in certifying private forests, primarily those held by individuals and families and currently certifies over 24 million acres (110,000 km²) of forestland. The ATFS Standard for Certification is owned by the American Forest Foundation, a national nonprofit organization focused on promoting sustainable stewardship of America's woodlands and related environmental education through Project Learning Tree.
The Society for the Protection of New Hampshire Forests (SPNHF) is a private, non-profit, land conservation and sustainable forestry organization based in the U.S. state of New Hampshire. It purchases or is given easements on property, or obtains outright ownership, as a way to conserve land for wildlife, recreation, sustainable forestry and sustainable agriculture. It also performs advocacy and education services. It was established in February 1901, with Frank W. Rollins as its first president. Philip W. Ayres was appointed the first Forester. During the 1920s, the SPNHF raised over $100,000 towards the purchase of land in Franconia Notch.
Private landowner assistance program (PLAP) is a class of government assistance program available throughout the U.S. for landowners interested in maintaining, developing, improving and protecting wildlife on their property. Each state provides various programs that assist landowners in agriculture, forestry and conserving wildlife habitat. This helps landowners in the practice of good land stewardship and provides multiple benefits to the environment. Some states offer technical assistance which includes:
Zoar State Forest is a state forest located in King William County, Virginia, near the town of Aylett. It is used to grow timber and agricultural crops, maintain habitat for various species of wildlife, and to provide educational and recreational opportunities. All state forests are managed by the VDOF for multiple-use purposes, including watershed protection, recreation, timber production, fishing, and applied forest research. The state forests are self-supporting. In addition, one-fourth of all income is returned to King William County. Income is received from the sale of forest products.
The forestry sector in Argentina has great potential. The geography of the country extends from north to south, encompassing 4,000 kilometres (2,500 mi). Its variety of climates, land quality, and reliable precipitation allow for the cultivation of different tree species at high growth rates. The climate varies and most areas are quite temperate. The country also enjoys short harvest periods for the most important species. This has allowed the industry to become more competitive and continue its high growth rates.
Community forestry is an evolving branch of forestry whereby the local community plays a significant role in forest management and land use decision making by themselves in the facilitating support of government as well as change agents. It involves the participation and collaboration of various stakeholders including community, government and non-governmental organisations (NGOs). The level of involvement of each of these groups is dependent on the specific community forest project, the management system in use and the region. It gained prominence in the mid-1970s and examples of community forestry can now be seen in many countries including Nepal, Indonesia, Korea, Brazil, India, Sri Lanka and North America.
Starting in 1876, and undergoing a series of name changes, the United States Forest Service of the Department of Agriculture grew to protect and use millions of acres of forest on public land. Gifford Pinchot, an early advocate of scientific forestry, along with President Theodore Roosevelt and conservation organizations, led the effort to manage forest for the public good.
The Land Conservancy of San Luis Obispo County (LCSLO) is a non-profit land trust organization that has been operating in San Luis Obispo County, California since 1984. The LCSLO is dedicated to voluntary, collaborative preservation, and improvement of lands that hold significant scenic, agricultural, habitat, and cultural values. Their work aims to benefit both local communities and wildlife.
The economy of Door County is similar to that of Bayfield, Iron, Oneida, Sawyer, and Vilas counties. These six northern Wisconsin counties have been categorized as having "forestry-related tourism"-based economies.
