{"data":{"id":"us-ma/mass.-gen.-laws-ch.-20-26","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 20, § 26","heading":"Property tax assessment of land under agricultural preservation restrictions","body":"Section 26. Land under agricultural preservation restrictions, while actively devoted to agricultural, horticultural or agricultural and horticultural use as defined in sections 1 to 5, inclusive, of chapter 61A, shall be assessed for general property tax purposes at values no greater than those determined by the methods and provisions of section 10 of said chapter 61A.","path":["Part I","Title II","Chapter 20"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter20/Section26","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:19:58Z","sha256":"dd4a54d4fb6c9aa9d9cac9b5295cd862e8272cd4b05c35d0aeca79cc0841080e","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-20-25","next":"us-ma/mass.-gen.-laws-ch.-20-27"},"notice":"GroundRules: Original legal text. Not legal advice."}