Landowners would face limits on discounted land tax assessments

People and businesses would be limited to one enrolled lot and a set number of discounted acres per lot. The one-lot rule would cover people, businesses, shareholders, and members of limited liability companies. Up to 40 acres per lot could qualify in semi-rural areas, compared with up to 10 acres in developed, suburban, or high-density areas. A developed, suburban, or high-density lot would have to contain or touch designated conservation or watershed land to qualify. A high-density lot would also have to be available for public recreation. These proposed rules were set to start January 1, 2027.

Cities and towns would have to limit approvals for discounted land assessments by zone type. The limits would apply within each municipality: 75% of rural zones, 20% of semi-rural zones, 10% of suburban zones, and 5% of high-density zones. The proposed approval caps were set to start January 1, 2027.

Farmers and foresters seeking the tax discount would have to follow land care rules. These rules would apply to agricultural and forestry operations seeking discounted land assessments. Operations could not apply chemical fertilizers or pesticides or clear-cut forests. They would have to manage invasive species and limit practices that leave soil bare to what the operation needs. Forestry operations would need replanting and, after 10 years of operations, a net increase in lumber volume. Certain harmful outdoor species would be barred, and reported profit or revenue could not greatly exceed that of similar operations. The proposed land care rules were set to start January 1, 2027.

Municipalities would bill people or businesses found to have broken these rules for deferred taxes. The rule would cover any person or business found to have violated the proposed land assessment rules. The bill would calculate the amount using tax rates for the land's best and highest use. If earlier assessments could not be calculated, the municipality would use the current year's assessment. The proposed payment rule was set to start January 1, 2027, and would calculate taxes from the last date of compliance.