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Mass. General Laws c.61B

Classification and taxation of recreational land

This page links to an unofficial version of each section of G.L. c. 61B.

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§ 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 

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