Massachusetts House Bill H2866

Massachusetts 2023-2024 Regular Session

• Introduced: 2/16/23
• Refer: 2/16/23

Caption

Relative to the classification and taxation of urban public access land

Impact

If enacted, H2866 would amend the Massachusetts General Laws to include provisions for the classification of urban lands that are open to public access, promoting various community uses such as gardens, parks, and recreational areas. The bill outlines that any such land classified under this chapter would be assessed based on its use, potentially lowering tax burdens to promote sustainable practices and encourage local agricultural initiatives. Furthermore, it mandates that municipalities establish procedures for oversight of these classifications, thus enhancing local governance in land management.

Summary

House Bill H2866, introduced by Representative David Henry Argosky LeBoeuf, is an act concerning the classification and taxation of Urban Public Access Land in Massachusetts. This bill aims to establish a framework for both designating certain urban lands as 'Urban Public Access Land' and implementing specific tax assessments based on their use. The classification applies to land that is minimally five thousand square feet in urban areas and retains a natural, open condition while being accessible to the public or serving urban agriculture and recreational purposes. The intent is to encourage the preservation of these lands for community use and environmental benefit.

Contention

The bill highlights a potential point of contention regarding the taxation structure for lands deemed Urban Public Access. The imposition of roll-back taxes when such lands are converted to non-qualifying uses within ten years can lead to concerns from landowners about future financial liabilities. Critics may argue that this approach could disincentivize private investment in these areas unless clear assurances are made regarding continued public access provisions and regulatory conditions. Ultimately, the balance between community benefits and private property rights will be a significant aspect of the discussion surrounding the bill.