What Is an APR in Massachusetts?

An APR is a permanent deed restriction placed on qualifying farmland that limits the land to agricultural use. The restriction is purchased by the Commonwealth of Massachusetts through the Department of Agricultural Resources (MDAR) and runs with the land — meaning it applies to all future owners, not just the current one.

The landowner retains ownership of the land and can continue farming it, sell it, lease it, or pass it to heirs. The land simply cannot be developed for non-agricultural purposes. Ever.

The APR payment is based on the difference between the land's fair market value (what it could sell for on the open market, including development potential) and its agricultural value (what it is worth for farming purposes only). For farmland near development pressure, this difference can be substantial — sometimes hundreds of thousands of dollars per acre.

The program is competitive. Applications are reviewed by MDAR on a priority basis, and not all qualifying properties are funded in any given year. Properties with higher development pressure, better agricultural soils, and greater conservation value tend to score higher.

An APR can have significant estate planning benefits. Because the restriction permanently removes the development value from the land, it reduces the land's value for estate tax purposes — which can make it easier to pass a farm to the next generation without a forced sale to pay estate taxes.

The APR payment itself is taxable income. Landowners considering APR should work with a tax advisor to understand the full financial picture before applying.

An APR cannot be undone. Once placed on the land, the restriction is permanent and applies to all future owners. Before applying, landowners should fully understand what the restriction means for their family, their estate, and any future sale of the property.

MA Land Pros works with farm owners to understand the real estate dimensions of APR — what the land is worth with and without development potential, how the restriction would affect a future sale, and whether APR makes sense given the landowner's goals.