Farmland Tenure Online Resources Guide
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Taxation

Connecticut

Connecticut Business Management Guide
Created By: University of Connecticut, College of Agriculture and Natural Resources Cooperative Extension System
Description:
This guide has chapters discussing how to choose which legal form to use to operate a farm, how to obtain financing, farm related tax rules, and the insurance issues inherent in managing a farm in Connecticut.


Connecticut’s Farm Taxation Laws – PA 490
Created By: Connecticut Farm Bureau Association
Description:
This resource contains information about Connecticut’s taxation, right to farm laws and local ordinances.  It contains information concerning Connecticut’s taxation laws and the preservation of farm, forest or open space, commonly referred to as "PA 490."  Users can download the PA 490 form and partake in a webinar on how to fill out the forms.


Maine

Maine Organic Farmers and Gardeners Association Advice
Created By: Maine Organic Farmers and Gardeners Association
Description:
The Maine Organic Farmers and Gardeners Association provides advice for farmers as they prepare for tax season.


Maine Property Tax Information
Created By: the State of Maine
Description:
The Property Tax Division of the Maine Revenue Services Department provides links for individuals so they can access information regarding potential credits and exemptions.


Massachusetts

Agriculture & Forest Tax Benefits
Created By: Massachusetts Land Trust Coalition
Description:
This link allows Massachusetts residents to learn about current tax programs and conservation easements. 


General Laws for Massachusetts Agriculture
Created By: The Center for Agriculture, Food and the Environment
Description:
This website provides users with a directory for where to seek out the state statutes governing agricultural policy.  There are also resources for new and veteran farmers on issues such as how to access land, farm business planning, financing options for beginning a farm, information on taxes and crop insurance and regulations concerning water and pesticide use.  


Massachusetts State Legislature Statutes
Created By: the Massachusetts State Legislature
Description:
This website allows users to access any of Massachusetts’s state statutes.  The site is keyword searchable.  Part I, Title IX, Chapter 61a concerns the tax assessment of agricultural and horticulture lands.  Title XIX concerns agriculture and conservation.  


Preserving Agricultural Land and Farming Opportunities
Created By: the State of Massachusetts
Description:
This link provides information regarding tax breaks on agricultural lands and policies that will help residents understand their rights as farmers and the options they have available.


National

National Agricultural Law Center
Created By: National Agricultural Law Center
Description:
The National Agricultural Law Center’s website allows users to search by topic and provides resources on agricultural leases, financing and credit, estate planning and taxation and landowner liability, in addition to providing links to applicable state and federal laws pertinent to these topics. 


State Tax Rates
Created By: Tax-Rates.org
Description:
Property taxes are collected on a county level and this website provides information for land owners or seekers who are interested in learning what their rate would be.


New England

A Landowner’s Guide to Leasing Land for Farming
Created By: Land for Good
Description:
This resource provides information concerning landlord-tenant relationships, lease agreements and taxation and legal considerations.  This site also provides sample leases.


General Laws for Massachusetts Agriculture
Created By: The Center for Agriculture, Food and the Environment
Description:
This website provides users with a directory for where to seek out the state statutes governing agricultural policy.  There are also resources for new and veteran farmers on issues such as how to access land, farm business planning, financing options for beginning a farm, information on taxes and crop insurance and regulations concerning water and pesticide use.  


Massachusetts State Legislature Statutes
Created By: the Massachusetts State Legislature
Description:
This website allows users to access any of Massachusetts’s state statutes.  The site is keyword searchable.  Part I, Title IX, Chapter 61a concerns the tax assessment of agricultural and horticulture lands.  Title XIX concerns agriculture and conservation.  


National Agricultural Law Center
Created By: National Agricultural Law Center
Description:
The National Agricultural Law Center’s website allows users to search by topic and provides resources on agricultural leases, financing and credit, estate planning and taxation and landowner liability, in addition to providing links to applicable state and federal laws pertinent to these topics. 


New Hampshire Department of Agriculture
Created By: New Hampshire Department of Agriculture
Description:
This is where farm seekers, consumers, or licensees can start to learn about agriculture policy in New Hampshire and how to manage their current enterprise or start a new one.  The site contains links to pertinent agricultural rules in the state, as well as crop insurance, grants, applicable tax provisions, and guidelines for selling various crops. 


Sustainable Farming in New England
Created By: American Farmland Trust, Conservation Law Foundation, and Northeast Sustainable Agricultural Working Group.
Description:
This resource is a guide for building sustainable agriculture across New England with information on both rural farming and urban agriculture.


New Hampshire

New Hampshire Department of Agriculture
Created By: New Hampshire Department of Agriculture
Description:
This is where farm seekers, consumers, or licensees can start to learn about agriculture policy in New Hampshire and how to manage their current enterprise or start a new one.  The site contains links to pertinent agricultural rules in the state, as well as crop insurance, grants, applicable tax provisions, and guidelines for selling various crops. 


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Disclaimer
The Center for Food and Agriculture Systems is an initiative of Vermont Law School. The content provided on this site is for general educational purposes only and should not be relied upon as legal advice. If users have questions regarding the topics discussed herein, they should consult an attorney. This webpage should not be construed as creating an attorney-client relationship. The information provided on or by this webpage is not – and is not intended to be – a substitute for their potential need to consult with a competent attorney licensed to practice law in the appropriate jurisdiction. We disclaim any responsibility for any particular matter that affects a user’s specific situation. While efforts will be made to maintain and update the resources contained on the webpage, no warranty or other guarantee is made with respect to the timeliness or accuracy of any information provided on or by the webpage.