General Laws of Massachusetts - Chapter 61B Classification and Taxation of Recreational Land

• Massachusetts General Laws - Recreational land and uses - Chapter 61B, Section 1
  Land not less than five acres in area shall be deemed to be recreational land if it is retained in substantially a natural, wild, or...
• Massachusetts General Laws - Value of recreational land; rate of tax - Chapter 61B, Section 2
  The value of land classified under the provisions of this chapter shall be determined under section thirty-eight of chapter fifty-nine solely on the basis of...
• Massachusetts General Laws - Tax rate for recreational land - Chapter 61B, Section 2A
  In a city or town that accepts this section, the rate of tax applicable to recreational land shall be the rate determined to be applicable...
• Massachusetts General Laws - Eligibility for classification as recreational - Chapter 61B, Section 3
  Eligibility of land for valuation, assessment and taxation under this chapter shall be determined separately for each tax year. Application therefor shall be submitted to...
• Massachusetts General Laws - Changes in use; valuation; additional assessments - Chapter 61B, Section 4
  If a change in use of land maintained as recreational land as defined in section one occurs between October first and June thirtieth of the...
• Massachusetts General Laws - Revaluation programs; time for application for recreational classification - Chapter 61B, Section 5
  In any city or town in which a program of revaluation of all property therein has been or shall be undertaken and completed in time...
• Massachusetts General Laws - Allowance or disallowance of applications; time; records; liens - Chapter 61B, Section 6
  An application for valuation, assessment and taxation of land under the provisions of this chapter shall be allowed or disallowed by the board of assessors...
• Massachusetts General Laws - Land sold for other uses; conveyance tax; nonexempt transfers - Chapter 61B, Section 7
  Any recreational land which is valued, assessed and taxed under the provisions of this chapter, if sold for other use within a period of ten...
• Massachusetts General Laws - Disqualification of land; roll-back taxes - Chapter 61B, Section 8
  Whenever land which is valued, assessed and taxed under this chapter no longer meets the definition of recreational use, it shall be subject to additional...
• Massachusetts General Laws - Notice of intent to sell for or convert to other use; option of first refusal; assignment of option - Chapter 61B, Section 9
  Land taxed under this chapter shall not be sold for, or converted to, residential, industrial or commercial use while so taxed or within 1 year...
• Massachusetts General Laws - Buildings on recreational land; land occupied by dwellings or used for family living; taxation - Chapter 61B, Section 10
  All building located on land which is valued, assessed and taxed on the basis of its recreational use in accordance with the provisions of this...
• Massachusetts General Laws - Continuance of classification - Chapter 61B, Section 11
  Continuance of land valuation, assessment and taxation under the provisions of this chapter shall depend upon continuance of such land in recreational use and compliance...
• Massachusetts General Laws - Separation of land for non-recreational use - Chapter 61B, Section 12
  If, by conveyance or other action of the owner thereof, a portion of land which is valued, assessed and taxed under the provisions of this...
• Massachusetts General Laws - Special or betterment assessments - Chapter 61B, Section 13
  Land qualifying for valuation, assessment and taxation under this chapter shall be subject to special assessments or betterment assessments to such pro rata extent as...
• Massachusetts General Laws - Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals - Chapter 61B, Section 14
  The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section eight shall be governed by the procedures provided for the assessment...
• Massachusetts General Laws - Certificate of amount of conveyance or roll-back tax - Chapter 61B, Section 15
  In connection with any proposed or completed sale or other transfer of any land which has been valued, assessed and taxed under the provisions of...
• Massachusetts General Laws - Equalized valuation based on recreational use - Chapter 61B, Section 16
  In determining the equalization required by section nine of chapter fifty-eight, the commissioner of revenue shall determine the value of such land on the basis...
• Massachusetts General Laws - Tax list of board of assessors; information required - Chapter 61B, Section 17
  The factual details to be shown on the tax list of a board of assessors with respect to land which is valued, assessed and taxed...
• Massachusetts General Laws - Rules and regulations; forms and procedures - Chapter 61B, Section 18
  The commissioner of revenue shall promulgate such rules and regulations and shall prescribe the use of such forms and procedures as he deems appropriate to...

Last modified: September 11, 2015