These administrative rules establish requirements for implementation of the Farm, Forest, and Open Space Act, which designates land as “agricultural land” for the purpose of preferred tax assessment. The Department of Environmental Management, Divisions of Forest Environment and Agriculture in cooperation with cities and towns are responsible for administering the program. These regulations: define properties eligible for inclusion in the agricultural land tax assessment designation; set eligibility requirements; and specify standards for continued eligibility.

These regulations also provide guidance for the installation of dual-use generation structures (solar or wind) on land designated for agricultural use for tax assessment purposes.