Bill > H2977

This bill aims to classify and tax urban public access land in Massachusetts. The key provisions are: 1. It defines "urban public access land" as land open to the public for recreational use, urban agriculture, or natural resource preservation, and requires land to meet certain size and usage criteria to be eligible. 2. It establishes that eligible urban public access land will be assessed at no more than 25% of its fair market value, and taxed at the commercial property rate, or the open space rate if the city accepts that provision. 3. It outlines the application process for land to be classified as urban public access land, including requirements for landowners to notify the city of any changes in use. 4. It imposes a conveyance tax of 5-10% on land sold for other uses within 10 years of being classified, as well as roll-back taxes if the land ceases to qualify for the classification. 5. It gives cities a right of first refusal to purchase land intended to be sold or converted from urban public access use. 6. It provides procedures for appealing assessments and collecting taxes under the new classification system. The overall goal is to incentivize the preservation of open, publicly-accessible land in urban areas by providing favorable tax treatment for owners who maintain it for those purposes.

Budget and Finance

https://malegislature.gov/Bills/192/H2977