Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 61B, § 1

Recreational land and uses

Official textmalegislature.gov

Section 1. Land not less than five acres in area shall be deemed to be recreational land if it is retained in substantially a natural, wild, or open condition or in a landscaped or pasture condition or in a managed forest condition under a certified forest management plan approved by and subject to procedures established by the state forester in such a manner as to allow to a significant extent the preservation of wildlife and other natural resources, including but not limited to, ground or surface water resources, clean air, vegetation, rare or endangered species, geologic features, high quality soils, and scenic resources. Land not less than five acres in area shall also be deemed to be recreational land which is devoted primarily to recreational use and which does not materially interfere with the environmental benefits which are derived from said land, and is available to the general public or to members of a non-profit organization including a corporation organized under chapter one hundred and eighty.

For the purpose of this chapter, the term recreational use shall be limited to the following: hiking, camping, nature study and observation, boating, golfing, non-commercial youth soccer, horseback riding, hunting, fishing, skiing, swimming, picnicking, private non-commercial flying, including hang gliding, archery, target shooting and commercial horseback riding and equine boarding.

Such recreational use shall not include horse racing, dog racing, or any sport normally undertaken in a stadium, gymnasium or similar structure.

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In this chapter (19 sections)
  1. 61B-1 · Recreational land and uses
  2. 61B-2 · Value of recreational land; rate of tax
  3. 61B-2A · Tax rate for recreational land
  4. 61B-3 · Eligibility for classification as recreational
  5. 61B-4 · Changes in use; valuation; additional assessments
  6. 61B-5 · Revaluation programs; time for application for recreational…
  7. 61B-6 · Allowance or disallowance of applications; time; records; liens
  8. 61B-7 · Land sold for other uses; conveyance tax; nonexempt transfers
  9. 61B-8 · Disqualification of land; roll-back taxes
  10. 61B-9 · Notice of intent to sell for or convert to other use; option of…
  11. 61B-10 · Buildings on recreational land; land occupied by dwellings or…
  12. 61B-11 · Continuance of classification
  13. 61B-12 · Separation of land for non-recreational use
  14. 61B-13 · Special or betterment assessments
  15. 61B-14 · Roll-back taxes; procedures for assessment, etc.; modification…
  16. 61B-15 · Certificate of amount of conveyance or roll-back tax
  17. 61B-16 · Equalized valuation based on recreational use
  18. 61B-17 · Tax list of board of assessors; information required
  19. 61B-18 · Rules and regulations; forms and procedures
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