SECTION 1. Paragraph 2 of Section 2A (b) of Chapter 59 of the General Laws is hereby amended by striking the words “one or more dwelling units”  and replacing them with “one to three dwelling units” and inserting after this paragraph the following paragraph:-

“Class one (a), commercially owned apartments”, property used or held for human habitation containing more than three dwelling units. Such property includes accessory land, buildings or improvements incidental to such habitation and used exclusively by the residents of the property or their guests. Such property shall include: (i) land that is situated in a residential zone and has been subdivided into residential lots; and (ii) land used for the purpose of a manufactured housing community, as defined in section thirty-two F of chapter one hundred and forty. Such property shall not include a hotel, or motel. Such property may be exempt from taxation under other provisions of law.