Bill > H2531

This bill amends Massachusetts law to create a new chapter, Chapter 61C, to govern the classification and taxation of "Urban Public Access Land" in cities. The key provisions are: 1. It defines "Urban Public Access Land" as land that is at least 5,000 square feet, retained in a natural, open, or recreational condition, and open to public access. This includes land used for community gardens, tree nurseries, and certain recreational purposes. 2. It requires land meeting the definition to be assessed and taxed based only on its current use, not its fair market value, and caps the valuation at 25% of fair market value. The tax rate is set at the commercial property rate. 3. It allows cities to further reduce the tax rate on such land to the open space rate. 4. It establishes procedures for landowners to apply for and maintain the Urban Public Access Land classification, including notifications and potential penalties for changing the use of the land. 5. It imposes a conveyance tax and roll-back taxes if the land is sold or converted to non-qualifying uses within 10 years of classification, with some exceptions. 6. It gives cities a right of first refusal to purchase Urban Public Access Land that the owner intends to sell or convert to other uses. The overall intent is to incentivize the preservation of open, recreational, and natural land within urban areas through a preferential tax treatment.

Budget and Finance

https://malegislature.gov/Bills/191/H2531