Massachusetts House Bill H3161

Massachusetts 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25

Caption

Relative to the classification and taxation of urban public access land

Impact

The bill's impact extends to local and state laws by providing a framework for tax assessment of designated urban public access lands. It specifies that these lands will be taxed based on their use, with a cap on the valuation at no more than 25% of their fair market value. The tax rate will be aligned with that of commercial properties, aiming to encourage the preservation of such lands for community benefit while ensuring that they contribute reasonably to local revenues.

Summary

House Bill H3161 proposes to amend Massachusetts General Laws to introduce new regulations regarding the classification and taxation of urban public access land. The legislation defines 'Urban Public Access Land' as plots at least 5,000 square feet in size that are kept in a natural or community agricultural state and are accessible to the public. Such lands can serve various public purposes including recreational activities, urban agriculture, and conservation, with specific requirements established for compliance by local Parks Commissions.

Contention

While proponents of H3161 see it as a measure to enhance community access to green spaces and promote environmental sustainability, concerns have been raised regarding potential overreach in local governance. Critics argue that the imposition of roll-back taxes upon the sale or conversion of such lands may discourage private re-investment and development. Additionally, the bill includes a conveyance tax that could be perceived as punitive if the designated use of the land changes within ten years of its classification, leading to potential conflicts between community needs and individual landowner rights.