Code of Massachusetts Regulations
301 CMR - EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS
Title 301 CMR 14.00 - Conservation land tax credit
Section 14.05 - Evaluation Criteria

Universal Citation: 301 MA Code of Regs 301.14

Current through Register 1531, September 27, 2024

(1) EEA will use valid statewide, regional and local natural resource maps, policies and plans to analyze land for CLTC. The protection of natural resources in the public interest and of statewide or regional significance may be evidenced by how well the proposed donation substantially protects the resources described by one or more of the following statewide or regional maps, policies and plans or two or more of the following local maps, policies and plans:

(a) Zone I and II and Zone A and B and high and medium yield aquifer drinking water maps;

(b) state, regional and local Water Supply Protection Plans;

(c) the State Wildlife Action Plan;

(d) BioMap2 or any succeeding versions, including various upland and aquatic resource maps;

(e) Priority Habitat delineated by the Department of Fish and Game (DFG) pursuant to M.G.L. c. 131A;

(f) regional water supply and wildlife habitat maps and plans;

(g) prime or important agricultural and forest soils;

(h) Department of Agricultural Resources APR blocks;

(i) priority areas in the Department of Conservation and Recreation's state forest assessment and strategy;

(j) various focus areas for EEA and federal natural resource agencies;

(k) specific priority resources in the Statewide Comprehensive Outdoor Recreation Plan;

(l) state or regional natural resource, greenway or park priority plans;

(m) state and regional scenic plans and designations;

(n) federal, state or local natural resource designated areas such as Areas of Critical

Environmental Concern or federal Scenic Byways;

(o) areas mapped by the Massachusetts Historic Commission as important for cultural resource protection;

(p) specific priority resources in local Open Space and Recreation Plans that are consistent with and substantially advance statewide or regional policies or plans;

(q) other valid natural resource maps, plans and policies; and

(r) land that is located in an environmental justice area as identified and designated on state environmental justice plans.

(2) Land that may qualify for state, regional or local Natural Resources Protection in the Public Interest may include, but is not limited to the following:

(a) Water quality protection for rivers, streams, and lakes, including reduction of erosion especially for land contributing directly to the protection of public drinking water supplies, Maps used to define and mapped as Zone I or II or Zone A or B for the protection of drinking water;

(b) Protection of significant wetlands;

(c) Protection of riparian buffers and wildlife corridors for native plant and animal species, especially species listed by DFG as "species of special conservation concern" in the Massachusetts Statewide Wildlife Action Plan and the BioMap2 or other state wildlife policy documents;

(d) Protection of prime agricultural and forestry lands and lands necessary for viable agricultural and forestry production including land with prime and important soils for farm and forestry production;

(e) Working landscapes that are in compliance with a Farm Conservation Plan or a Forestry Plan by a licensed forester that protects the natural resource values of the Certified Land;

(f) Protection of plant and animal life and habitat especially for species listed by DFG as "species of special conservation concern" in the Massachusetts Statewide Wildlife Action Plan, the BioMap2 or other state wildlife policy documents;

(g) Protection of cultural sites, heritage corridors, and archaeological and historic resources including those listed by the Massachusetts Historical Commission;

(h) Scenic protection for land with regional or statewide significance including lands listed in DCR's scenic inventory documents;

(i) Provision of significant passive recreation via non-motorized activities consistent with the protection of conservation values including land in and near environmental justice neighborhoods; or

(j) Property in an environmental justice area, or a similar densely populated area with a significant lack of adequate open space and protected land. Consideration will be given to areas identified as environmental justice areas, or that are heavily populated and underserved by open space, availability of passive recreational opportunities, urban gardens, habitat areas unique within the community or needed buffer areas, particularly to protect water quality, or protected lands.

(3) Advice of Other Agencies. EEA may consult with other agencies in pre-certifying or finally certifying applications for the CLTC.

Disclaimer: These regulations may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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