Proposal for a legislative amendment to the Constitution relative to agricultural and horticultural lands

This bill proposes adding a new article to the Massachusetts Constitution to protect farmland and garden land from high property taxes. It would allow the state legislature to tax these properties based on their current farming value rather than their potential market value if they were sold for development. To qualify for this lower tax rate, a specific parcel must have been actively used for agriculture or horticulture for the two years before the tax year. This change directly affects landowners in rural and semi-rural areas who wish to keep their land in production. The measure requires approval by both houses of the state legislature and a vote by the public to become law.