Mass. Gen. Laws ch. 61A § 8
Notwithstanding any provision of this chapter to the contrary, in any tax year for which a city or town has undertaken and completed a program of revaluation of all property in that city or town and the commissioner of revenue has certified that the revalued property is assessed by the board of assessors at full and fair cash valuation, applications by landowners for the valuation, assessment and taxation of their lands on the basis of being actively devoted to agricultural, horticultural or agricultural and horticultural use that are filed with the board of assessors by not later than the last day for filing an application for abatement of the tax assessed on the new valuation, shall be deemed to have been timely made for the tax year of the revaluation program. If the application is approved and the lands qualify for valuation, assessment and taxation as lands maintained for recreational use in that tax year, the portion of any tax assessed for that year which is in excess of the tax that would have been assessed on the lands, if the application had been timely made and approved, shall be abated.
Mass. Gen. Laws ch. 61A, § 8