General Laws of Massachusetts - Chapter 58 General Provisions Relative to Taxation - Section 13 Valuation of certain state and county lands

Section 13. In 2005 and every fourth year thereafter, the commissioner shall, on or before June first, determine as of January first the fair cash value as hereinafter provided of all land in every town owned by the commonwealth and used for the purposes of a fish hatchery, game preserve or wild life sanctuary, a state military camp ground, the Soldiers’ Home in Massachusetts, the Soldiers’ Home in Holyoke, a state forest, the University of Massachusetts, or a public institution under the department of correction, the department of education, the department of mental health, the department of developmental services, the department of public health, the department of public welfare, or the department of youth services, land owned by the commonwealth known as the Wachusett Mountain State Reservation and the Mount Greylock State Reservation, Blue Hills Reservation, and the Middlesex Fells Reservation and of all land owned by the commonwealth and under the care and control of the department of environmental management and used for recreational or conservation purposes; and of all land held by the county commissioners for hospital purposes under sections seventy-eight to ninety, inclusive, of chapter one hundred and eleven; and of all land held by the department of environmental protection for use as a solid waste disposal facility under sections eighteen through twenty-four, inclusive, of chapter sixteen; and of any land acquired by the low-level radioactive waste management board pursuant to paragraph (g) of section twenty-three of chapter one hundred and eleven H.

As used in this section, “land” shall not include buildings, structures, improvements or other things erected thereon or affixed thereto.

The determination of value made under this section shall be in such detail as to lots, subdivisions or acreage as the commissioner may deem necessary. To assist in making such determination the commissioner may require oral or written information from any officer or agent of the commonwealth or of any county or town therein and from any other inhabitant thereof, and may require such information to be on oath. Such officers, agents and persons, so far as able, shall furnish the commissioner with the required information in such form as he may indicate, within fifteen days after being so requested by him. No reimbursements hereunder on account of lands owned by the commonwealth and under the care and control of the department of conservation and recreation and used for recreational or conservation purposes shall be made from the Inland Fisheries and Game Fund.

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Last modified: September 11, 2015