Massachusetts House Bill H3130

Massachusetts 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25
• Refer: 10/22/25

Caption

To promote urban agriculture and horticulture

Impact

The proposed legislation would significantly impact local property taxes for small-scale urban farms by enabling tax relief for properties dedicated to agriculture. This is particularly beneficial for cities with populations over 50,000 or those classified as gateway municipalities. By providing tax incentives, the bill seeks to encourage more individuals and communities to engage in agricultural activities, thereby contributing to local economies and enhancing access to fresh produce in urban settings. The expectation is that such measures will bolster the urban farming movement and lead to healthier communities.

Summary

House Bill H3130 aims to promote urban agriculture and horticulture in Massachusetts by providing tax exemptions for certain real estate used for agricultural purposes. The bill allows for up to 100 percent exemption on the assessed value of real estate that is less than 2 acres and is utilized for agricultural or horticultural purposes, contingent upon gross sales of such products totaling not less than $500 in the previous year. This legislative effort underscores the growing recognition of the importance of urban agriculture as a viable means of enhancing food security and promoting sustainable practices in urban areas.

Contention

There may be various points of contention regarding H3130, particularly concerning the real estate tax implications for municipalities that may rely on tax revenue from properties not engaged in agriculture. Local governments might express concerns about potential revenue loss and the ability to manage exemptions effectively. Additionally, the criteria for determining eligible agricultural activities and the sales thresholds could be debated, as stakeholders weigh the benefits of promoting urban farming against the administrative burdens of implementing and monitoring these exemptions.