Bill > H3917

This bill modifies the tax treatment of recreational lands specifically in the town of Swampscott, Massachusetts. Currently, Chapter 61B of the Massachusetts General Laws provides special tax assessment rules for recreational lands, which allow landowners to have their property taxed at a lower rate if it meets certain criteria. This bill completely exempts Swampscott from those standard recreational land taxation provisions, meaning landowners in Swampscott can no longer submit applications to have their land classified and taxed as recreational land. However, the bill does maintain other provisions of Chapter 61B related to changes in land use, taxation upon property transfer, and potential roll-back taxes for lands previously classified as recreational. Essentially, the bill removes Swampscott's ability to use the special recreational land tax classification while preserving other associated legal mechanisms. The bill takes effect immediately upon passage and has received local approval, suggesting the town of Swampscott supports this change to its local tax assessment approach.

Budget and Finance

https://malegislature.gov/Bills/194/H3917