Massachusetts H3970 updates the tax treatment of recreational lands in Belmont, exempting them from specific tax provisions.

Massachusetts H3970 changes the tax treatment of recreational lands in Belmont by exempting them from certain tax provisions in chapter 61B of the General Laws. Effective July 1, 2025, sections 2, 2A, and 16 of chapter 61B will no longer apply to the valuation, assessment, and taxation of recreational land in Belmont. Landowners will not be able to apply for recreational land tax rates, and the Board of Assessors will not accept such applications. Other provisions, such as those concerning changes in use, taxation upon conveyance, and roll-back taxes, will remain in effect.

Massachusetts H3970 updates the tax treatment of recreational lands in Belmont, exempting them from specific tax provisions.

Massachusetts H3970 changes the tax treatment of recreational lands in Belmont by exempting them from certain tax provisions in chapter 61B of the General Laws. Effective July 1, 2025, sections 2, 2A, and 16 of chapter 61B will no longer apply to the valuation, assessment, and taxation of recreational land in Belmont. Landowners will not be able to apply for recreational land tax rates, and the Board of Assessors will not accept such applications. Other provisions, such as those concerning changes in use, taxation upon conveyance, and roll-back taxes, will remain in effect.