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| 2 | 2 | | HOUSE DOCKET, NO. 5049 FILED ON: 4/10/2024 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 4575 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | David M. Rogers and William N. Brownsberger |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act updating the tax treatment of recreational lands in the town of Belmont. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:David M. Rogers24th Middlesex4/10/2024William N. BrownsbergerSuffolk and Middlesex4/10/2024 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 5049 FILED ON: 4/10/2024 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 4575 |
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| 18 | 18 | | By Representative Rogers of Cambridge and Senator Brownsberger, a joint petition |
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| 19 | 19 | | (accompanied by bill, House, No. 4575) of David M. Rogers and William N. Brownsberger (by |
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| 20 | 20 | | vote of the town) that the town of Belmont be authorized to update the tax treatment of |
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| 21 | 21 | | recreational lands in said town. Revenue. [Local Approval Received.] |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Third General Court |
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| 25 | 25 | | (2023-2024) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act updating the tax treatment of recreational lands in the town of Belmont. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 SECTION 1. (a) Notwithstanding any special or general law to the contrary, sections 2, |
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| 31 | 31 | | 22A, and 16 of chapter 61B of the General Laws pertaining to the valuation, assessment, and |
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| 32 | 32 | | 3taxation of recreational land (as defined in that chapter) shall not apply in the Town of Belmont’s |
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| 33 | 33 | | 4assessment or taxation of recreational land after July 1, 2024. |
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| 34 | 34 | | 5 (b) Beginning July 1, 2024, landowners shall not submit, and the Town of Belmont Board |
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| 35 | 35 | | 6of Assessors shall not allow, applications under sections 3, 5, or 6 of chapter 61B of the General |
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| 36 | 36 | | 7Laws for eligibility for taxation at the rate applicable to recreational land. |
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| 37 | 37 | | 8 (c) The provisions of sections 1, 4, 7-15, and 17-18 of chapter 61B of the General Laws, |
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| 38 | 38 | | 9including the provisions pertaining to changes in use, taxation upon conveyance, and roll-back |
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| 39 | 39 | | 10taxes shall continue to apply in full force to land previously assessed or taxed as recreational land |
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| 40 | 40 | | 11under chapter 61B by the Town of Belmont. |
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