Charlemont assessors sign Chapter 61 release; assess roll-back and conveyance taxes on two properties

The Charlemont Board of Assessors voted May 12, 2025 to sign a release of a Chapter 61 land tax lien for Dean Rankin and to assess taxes tied to two other property sales, after staff told the board the parcels no longer qualified for preferential Chapter 61 treatment.

Why it matters: Chapter 61 classifications carry preferential tax treatment for forest or agricultural use; when land is removed from that program or the use is not continued, state law requires towns to assess roll-back or conveyance taxes that can result in additional charges to sellers or purchasers.

At the May 12 meeting Chair Jacqueline Cashin moved to approve and sign the minutes and later moved the packet of documents related to Chapter 61 cases. For Dean Rankin the board signed a release of the Chapter 61 lien and roll-back tax paperwork, including a penalty tax certificate, warrant to the collector, notice of commitment and roll-back tax calculations. Town staff reported Rankin complied with the right-of-first-refusal process required by M.G.L. Chapter 61, §8, that the property had been owned by Rankin for more than 10 years and therefore a roll-back tax applied, and that Rankin had paid fees due. The board signed the documents on a motion by Cashin, seconded by Ostroski; the motion passed unanimously.

The board separately reviewed the case of Jonathan Mirin and Godelieve Richard, who purchased land in 2023 that had been classified under Chapter 61. Staff reported the purchasers filed an affidavit stating intent to continue the land in forest production but did not submit applications for fiscal years 2025 or 2026 and the town forester was unable to contact the owners to complete a forest plan. Because the land had been in Chapter 61 for less than 10 years, staff said M.G.L. Chapter 61, §6 requires assessing the greater of a roll-back tax or a conveyance tax; in this instance staff recommended the conveyance tax. The board signed the conveyance tax assessment letter, penalty tax certificate, warrant to collector, notice of commitment and the roll-back/conveyance calculations on the same motion to sign the packet.

The meeting packet and documents — including the Chapter 61 release, conveyance assessment, penalty certificates, warrants to collector and tax calculations — were noted as filed in the Assessor’s office records.

The board adjourned at 7:15 p.m. and voted to enter executive session to deliberate on pending abatement and exemption applications pursuant to G.L. Chapter 59, §60; the roll call vote was Cashin-Yes, Ostroski-Yes, Rau-Yes. The board set its next meeting for Monday, June 9, 2025.