Skip to main content

Mass. General Laws c.61B

Classification and taxation of recreational land

This page links to the current version of each section of G.L. c.61B.

Skip table of contents

Table of Contents

You skipped the table of contents section.
§ 1 Recreational land and uses 
§ 2 Value of recreational land; rate of tax 
§ 2A Tax rate for recreational land 
§ 3 Eligibility for classification as recreational 

Amended by St.2022, c.268, § 96, effective November 10, 2022

§ 4 Changes in use; valuation; additional assessments 

Amended by St.2022, c.268, § 97, effective November 10, 2022

§ 5 Revaluation programs; time for application for recreational classification 

Amended by St.2022, c.268, § 98, effective November 10, 2022

§ 6 Allowance or disallowance of applications; time; records; liens 
§ 7 Land sold for other uses; conveyance tax; nonexempt transfers 
§ 8 Disqualification of land; roll-back taxes 
§ 9 Notice of intent to sell for or convert to other use; option of first refusal; assignment of option 

Amended by St.2022, c.268, § 100, effective November 10, 2022

§ 10 Buildings on recreational land; land occupied by dwellings or used for family living; taxation 
§ 11 Continuance of classification 
§ 12 Separation of land for non-recreational use 
§ 13 Special or betterment assessments 
§ 14 Roll-back taxes; procedures for assessment, etc.; modification or abatement; appeals 
§ 15 Certificate of amount of conveyance or roll-back tax 
§ 16 Equalized valuation based on recreational use 
§ 17 Tax list of board of assessors; information required 
§ 18 Rules and regulations; forms and procedures 

Contact

Online

Library locations and phone numbers 
Chat with a law librarian online 
Email a reference librarian: masslawlib@gmail.com

Help Us Improve Mass.gov  with your feedback

Please do not include personal or contact information.
Feedback