HOUSE DOCKET, NO. 5049        FILED ON: 4/10/2024

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4575

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

David M. Rogers and William N. Brownsberger

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act updating the tax treatment of recreational lands in the town of Belmont.

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PETITION OF:

 

Name:

District/Address:

Date Added:

David M. Rogers

24th Middlesex

4/10/2024

William N. Brownsberger

Suffolk and Middlesex

4/10/2024


HOUSE DOCKET, NO. 5049        FILED ON: 4/10/2024

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4575

By Representative Rogers of Cambridge and Senator Brownsberger, a joint petition (accompanied by bill, House, No. 4575) of David M. Rogers and William N. Brownsberger (by vote of the town) that the town of Belmont be authorized to update the tax treatment of recreational lands in said town.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act updating the tax treatment of recreational lands in the town of Belmont.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  (a) Notwithstanding any special or general law to the contrary, sections 2, 2A, and 16 of chapter 61B of the General Laws pertaining to the valuation, assessment, and taxation of recreational land (as defined in that chapter) shall not apply in the Town of Belmont’s assessment or taxation of recreational land after July 1, 2024.

(b) Beginning July 1, 2024, landowners shall not submit, and the Town of Belmont Board of Assessors shall not allow, applications under sections 3, 5, or 6 of chapter 61B of the General Laws for eligibility for taxation at the rate applicable to recreational land.

(c) The provisions of sections 1, 4, 7-15, and 17-18 of chapter 61B of the General Laws, including the provisions pertaining to changes in use, taxation upon conveyance, and roll-back taxes shall continue to apply in full force to land previously assessed or taxed as recreational land under chapter 61B by the Town of Belmont.