Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
(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, 2025. (b) Beginning July 1, 2025, 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.
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