Massachusetts General Laws
Title IX - Taxation
Chapter 61b - Classification and Taxation of Recreational Land

Section 1 - Recreational Land and Uses - Section 1. Land not less than five acres in area...

Section 2 - Value of Recreational Land; Rate of Tax - Section 2. The value of land classified under the provisions...

Section 2a - Tax Rate for Recreational Land - Section 2A. In a city or town that accepts this...

Section 3 - Eligibility for Classification as Recreational - Section 3. Eligibility of land for valuation, assessment and taxation...

Section 4 - Changes in Use; Valuation; Additional Assessments - Section 4. If a change in use of land maintained...

Section 5 - Revaluation Programs; Time for Application for Recreational Classification - Section 5. In any city or town in which a...

Section 6 - Allowance or Disallowance of Applications; Time; Records; Liens - Section 6. An application for valuation, assessment and taxation of...

Section 7 - Land Sold for Other Uses; Conveyance Tax; Nonexempt Transfers - Section 7. Any recreational land which is valued, assessed and...

Section 8 - Disqualification of Land; Roll-Back Taxes - Section 8. Whenever land which is valued, assessed and taxed...

Section 9 - Notice of Intent to Sell for or Convert to Other Use; Option of First Refusal; Assignment of Option - [Section impacted by 2020, 53, Sec. 9 effective April 3,...

Section 10 - Buildings on Recreational Land; Land Occupied by Dwellings or Used for Family Living; Taxation - Section 10. All building located on land which is valued,...

Section 11 - Continuance of Classification - Section 11. Continuance of land valuation, assessment and taxation under...

Section 12 - Separation of Land for Non-Recreational Use - Section 12. If, by conveyance or other action of the...

Section 13 - Special or Betterment Assessments - Section 13. Land qualifying for valuation, assessment and taxation under...

Section 14 - Roll-Back Taxes; Procedures for Assessment, etc.; Modification or Abatement; Appeals - Section 14. The assessment, collection, apportionment and payment over of...

Section 15 - Certificate of Amount of Conveyance or Roll-Back Tax - Section 15. In connection with any proposed or completed sale...

Section 16 - Equalized Valuation Based on Recreational Use - Section 16. In determining the equalization required by section nine...

Section 17 - Tax List of Board of Assessors; Information Required - Section 17. The factual details to be shown on the...

Section 18 - Rules and Regulations; Forms and Procedures - Section 18. The commissioner of revenue shall promulgate such rules...