Massachusetts Governor Charlie Baker has released a four-phase reopening plan to allow businesses to reopen in a gradual, safe manner.  In the phased plan, different business sectors will be allowed to open in different stages.  Businesses operating out of a general office space may begin opening May 25, 2020 if located outside of Boston and starting June 1, 2020 if located in Boston.

In order to open, an office must meet specific COVID 19 workplace safety standards as described in the Governor’s protocols and best practices guide.  The guidelines clearly state a preference for remote staffing whenever feasible.  For businesses unable to operate remotely, the workplace safety standards are organized around four distinct categories covering Social Distancing, Hygiene Protocols, Staffing and Operations, and Cleaning and Disinfecting.  In addition to the safety standards, an office must post a Compliance Attestation poster, Employer and Worker posters, and draft a COVID 19 Control Plan.

Here are some of the key provisions of the requirements:

Social Distancing

Businesses shall limit occupancy to no more than 25% of the certified maximum occupancy and shall require all employees to either maintain separation of six feet or wear face coverings when six feet separation is not possible. Additionally, businesses are required to take steps to reduce congregation and high-density areas among staff and visitors.  The guidelines offer strategies to reduce contact, such as staggered work schedules, improved ventilation and increasing cubicle partition heights to taller than standing workers.

Hygiene Protocols

Businesses shall ensure ample access to hand-washing facilities and supply workers with adequate cleaning products.  The safety standards require daily cleaning and sanitation of high-touch areas such as doorknobs and restrooms, and to disinfect shared equipment in between uses.

Staffing and Operations

Before opening an office space, a company must establish and communicate a COVID 19 Control Plan.  The state has posted a plan template, although the safety standards for office spaces require the plan to contain additional information not included in the state’s template.  The office safety standards also require companies to include an Isolation, Contact Tracing and Communication Plan in the event an employee is diagnosed with COVID 19 or comes in close contact with an individual diagnosed with COVID 19.   Companies are also to provide educational materials to staff and to encourage employees to report a diagnosis to the employer so it can be reported to the local Board of Health to assist in contact tracing efforts.  Workers must stay home if feeling ill.

Cleaning and Disinfecting

Frequent cleaning should be done at least daily but more often if feasible, especially for high traffic areas.  Companies are also required to maintain cleaning logs that include the date, time and scope of the cleaning.  In the event of a positive case, the office should be shut down until a deep cleaning and disinfecting can be performed.

A complete reading and understanding of the state’s requirements are necessary before a company reopens its office.  Stiles Law is tracking the developments and a team member can provide assistance to your business when preparing to reopen.  You can contact Stiles Law at 781-319-1900.

Although open space in eastern Massachusetts seems to be shrinking, we do have an abundance of land zoned for agricultural or horticultural use on the edges of our towns or even tucked in and around our villages and shopping centers.  Any person or company interested in buying, selling or operating a farm should become familiar with Massachusetts General Laws Chapter 61A.

What is that you ask?

 

M.G.L. Chapter 61A is a state law intended to reduce property taxes on commercial farmers who raise animals or grow crops and other plants.  Farmers who meet the Chapter 61A requirements can enter the program and apply to their town’s Board of Assessors to be assessed at a lower tax rate.

Sounds great so far, so what’s the catch?

Arguably there is no catch.  The Commonwealth has put a program in place to assist farmers in areas where property taxes have steadily increased beyond what a farm can economically sustain.  It’s when the owner wants to close the farm or sell to another person who plans to develop the land for non-farm use, that close attention to Chapter 61A is required.

The first obstacle to overcome is what is known as a Right of First Refusal.  Chapter 61A gives the town the option to purchase the land if the current owner wants to convert the land to another use or sell to another person who intends to make that change.  In either case, the landowner must give notice to the town and the town then has 120 days to purchase the land.  Chapter 61A has a very particular process the owner must follow to start the clock ticking on the Right of First Refusal period.

If the town declines its right to purchase the land, all is not clear for the farmer.  Upon a change in use, the property may be subject to either the Conveyance tax or the Roll-Back tax.  These two taxes use separate calculations to determine the tax penalty levied on the farmer for changing the land use.  The history of the farm and the timing of the conversion will determine the amount of the two taxes and the town will assess the higher, but not both.

The devil is always in the details and how a farm will be penalized for conversion depends on the set of facts for each piece of land.  Without the proper analysis, an unwary seller or buyer may end up with a surprise tax bill.  At Stiles Law, we can assist buyers and sellers of farm land in navigating Chapter 61A to successfully complete their sale or purchase.