Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Article XCIX of the Amendments to the Constitution is hereby annulled, and the following is adopted in place thereof:- Article XCIX. Full power and authority are hereby given and granted to the general court to prescribe, for the purpose of developing and conserving agricultural or horticultural lands, that such lands shall be valued, for the purpose of taxation, according to their agricultural or horticultural uses; provided, that the parcel has been actively devoted to agricultural or horticultural uses for the 2 years preceding the tax year; and provided further, that no law shall be passed that requires a parcel of land to be greater than 5 acres in area to be valued at less than fair market value under this article.
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