Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3161 Compare Versions

Only one version of the bill is available at this time.

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1	1	1 of 1
2	2	HOUSE DOCKET, NO. 117 FILED ON: 1/6/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3161
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	David Henry Argosky LeBoeuf
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to the classification and taxation of urban public access land.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:David Henry Argosky LeBoeuf17th Worcester1/6/2025John R. Gaskey2nd Plymouth3/1/2025 1 of 22
16	16	HOUSE DOCKET, NO. 117 FILED ON: 1/6/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3161
18	18	By Representative LeBoeuf of Worcester, a petition (accompanied by bill, House, No. 3161) of
19	19	David Henry Argosky LeBoeuf and John R. Gaskey relative to the classification and taxation of
20	20	urban public access land. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 2866 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act relative to the classification and taxation of urban public access land.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 Massachusetts General Laws, Part I, Title IX, is amended to include the following:
32	32	2 Chapter 61C: CLASSIFICATION AND TAXATION OF URBAN PUBLIC ACCESS
33	33	3LAND
34	34	4 Section 1. Urban Public Access land and uses
35	35	5 Land not less than five thousand square feet in area in Cities of the Commonwealth shall
36	36	6be deemed to be Urban Public Access Land if it is retained in substantially a natural, wild, or
37	37	7open condition and is open to public access, or in urban agriculture as a proposed or extant
38	38	8Community Garden serving members of the public, or in silviculture as a proposed or extant tree
39	39	9nursery serving members of the public, or in recreation as a proposed or extant recreational use 2 of 22
40	40	10provided it be approved by and subject to procedures established by the municipal Parks
41	41	11Commission in such a manner as to allow to a significant extent the recreational use of the
42	42	12public, or in natural condition so as to preserve natural resources, including but not limited to,
43	43	13ground or surface water resources, clean air, vegetation, rare or endangered species, geologic
44	44	14features, high quality soils, and scenic resources with public access. Land not less than five
45	45	15thousand square feet in area shall also be deemed to be Urban Public Access Land which is
46	46	16devoted primarily to recreational use and is available to the general public or to members of a
47	47	17non-profit organization including a corporation organized under chapter one hundred and eighty.
48	48	18 For the purpose of this chapter, the term recreational use shall be limited to the following:
49	49	19a tot-lot youth playground, walking, hiking, nature study and observation, boating, golfing, non-
50	50	20commercial youth sports, bocce, lawn bowling, handball, volleyball, disc golf, frisbee, fishing,
51	51	21skiing, swimming, or picnicking area.
52	52	22 Such recreational use shall not include horse racing, dog racing, or any sport normally
53	53	23undertaken in a stadium, gymnasium or similar structure.
54	54	24 Urban agriculture of plants in raised beds or transparent greenhouses shall be permitted.
55	55	25 Urban silviculture, and in particular the raising of trees in a nursery shall be permitted.
56	56	26 Any of the following, Conservation Commission, Parks Commission, Tree Warden, or a
57	57	27non-profit organization, including a corporation organized under chapter one hundred and eighty,
58	58	28and organized for a mission specifically relevant to the purposes of Urban Access as defined
59	59	29above, must attest in writing to the suitability of the proposed land for meeting the purposes of
60	60	30this Chapter to be deemed eligible to apply for consideration for Urban Access. 3 of 22
61	61	31 Section 2: Value of Urban Access land; rate of tax
62	62	32 The value of land classified under the provisions of this chapter shall be determined
63	63	33under section thirty-eight of chapter fifty-nine solely on the basis of its use. The board of
64	64	34assessors shall assess such land at valuations based upon the guidelines established under the
65	65	35provisions of chapter fifty-eight, but in no event shall such valuation exceed twenty-five per cent
66	66	36of its fair cash value as determined pursuant to chapter fifty-nine.
67	67	37 The rate of tax applicable to such Urban Access land shall be the rate determined to be
68	68	38applicable to class three, commercial property under chapter fifty-nine.
69	69	39 Section 2A: Tax rate for recreational land
70	70	40 In a city that accepts this section, the rate of tax applicable to Urban Access land shall be
71	71	41the rate determined to be applicable to class two, open space.
72	72	42 Section 3: Eligibility for classification as Urban Access
73	73	43 Eligibility of land for valuation, assessment and taxation under this chapter shall be
74	74	44determined separately for each tax year. Application therefor shall be submitted to the board of
75	75	45assessors of each city in which such land is situated not later than October first of the year
76	76	46preceding each tax year for which such valuation, assessment and taxation is being sought.
77	77	47Application shall be made on a form prescribed by the commissioner of revenue and provided
78	78	48for the use of applicants by said board of assessors. Such form shall provide for the reporting of
79	79	49information pertinent to the provisions of this chapter and for certification by the applicant that
80	80	50he will immediately notify the board of assessors in writing of any subsequent circumstance
81	81	51within his control or knowledge which may cause a change in use of the land covered by such 4 of 22
82	82	52form prior to October first next following. Any application submitted under this section and
83	83	53covering leased land shall be accompanied by a written statement signed by the lessee of his
84	84	54intent to use such land for the purposes set forth in said application. A certification by a
85	85	55landowner that the information set forth in his application is true may be prescribed by said
86	86	56commissioner to be in lieu of a sworn statement to that effect. An application so certified shall be
87	87	57considered as if made under oath and subject to the same penalties as provided by law for
88	88	58perjury.
89	89	59 Section 4: Changes in use; valuation; additional assessments
90	90	60 If a change in use of land maintained as Urban Access land as defined in section one
91	91	61occurs between October first and June thirtieth of the year preceding the tax year, the board of
92	92	62assessors shall disallow or nullify the application filed under authority of section three, and, after
93	93	63examination and inquiry, shall determine the full and fair value of said land under the valuation
94	94	64standard applicable to other land and shall assess the same according to such value. If,
95	95	65notwithstanding such change of use, the land is valued, assessed and taxed under the provisions
96	96	66of this chapter in the ensuing year, upon notice thereof said board shall enter an assessment and
97	97	67the amount of the increased tax resulting from such assessment, as an added assessment and tax
98	98	68against such land, for the particular year involved in the manner prescribed in section seventy-
99	99	69five of chapter fifty-nine. The amount of the added assessment shall be equal to the difference, if
100	100	70any, between the assessment imposed under this chapter and the assessment which would have
101	101	71been imposed had the land been valued and assessed as other land. The enforcement and
102	102	72collection of additional taxes resulting from any additional assessment so imposed shall be as
103	103	73provided by said chapters fifty-nine and sixty. 5 of 22
104	104	74 Section 5: Revaluation programs; time for application for Urban Access classification
105	105	75 In any city in which a program of revaluation of all property therein has been or shall be
106	106	76undertaken and completed in time to be reflected in the assessments for the next succeeding tax
107	107	77year but not in sufficient time to permit landowners to make application prior to October first of
108	108	78the year preceding the tax year for the valuation, assessment and taxation of their lands for the
109	109	79ensuing tax year on the basis of being maintained in recreational use, any such application filed
110	110	80with the board of assessors after October first and not more than thirty days following the
111	111	81mailing of the tax bill containing the new valuation shall be deemed to have been timely made
112	112	82for the tax year of the revaluation program, notwithstanding any provision of this chapter to the
113	113	83contrary. If such application is approved and the lands qualify for valuation, assessment and
114	114	84taxation as lands maintained for Urban Access use in the ensuing tax year, the portion of any tax
115	115	85assessed for such year which is in excess of the tax which would have been assessed on such
116	116	86lands had such application been timely made and approved shall be abated.
117	117	87 Section 6: Allowance or disallowance of applications; time; records; liens
118	118	88 An application for valuation, assessment and taxation of land under the provisions of this
119	119	89chapter shall be allowed or disallowed by the board of assessors of the city in which such land is
120	120	90located within three months of the filing thereof. An application for valuation, assessment and
121	121	91taxation of land under the provisions of this chapter shall be disallowed by the board of assessors
122	122	92of the city in which such land is located if, in their judgment such land, in whole or in part, does
123	123	93not qualify thereunder. If any board of assessors shall determine that any such application is
124	124	94submitted for the purpose of evading payment of full and proper taxes, such board shall disallow
125	125	95such application. The failure of a board of assessors to allow or disallow any such application 6 of 22
126	126	96within three months following the filing thereof, shall be deemed a disallowance of such
127	127	97application. The board of assessors shall, within ten days of an allowance, or disallowance, send
128	128	98written notice of such allowance, or disallowance, by certified mail to the applicant and shall set
129	129	99forth therein the reason or reasons for disallowance together with a statement advising the
130	130	100applicant of his right to appeal therefrom as provided in section fourteen. In the case of a partial
131	131	101disallowance, the applicant shall be permitted to file an amendment to the original application.
132	132	102 With respect to the first application relating to a parcel of land which has been approved,
133	133	103and any subsequent such applications after a lapse of time when such land has not been valued,
134	134	104assessed and taxed under this chapter or after a change of record ownership of such land, the
135	135	105board of assessors shall forthwith cause to be recorded in the registry of deeds of the county or
136	136	106district in which the city is situated a statement of their action which shall constitute a lien upon
137	137	107the land covered by such application for such taxes as may be levied under the provisions of this
138	138	108chapter. The statement shall name the owner or owners of record and shall include a description
139	139	109of the land adequate for identification. Unless such a statement is recorded the lien shall not be
140	140	110effective with respect to a bona fide purchaser or other transferee without actual knowledge of
141	141	111such lien. Upon application of any record owner, such liens shall be released by the board of
142	142	112assessors with respect to any parcel of land as hereinafter provided upon the applicable facts
143	143	113being established by records, affidavits or otherwise.
144	144	114 All liens for conveyance tax under section seven shall be released upon its being
145	145	115established that no conveyance or change of use by the owner at the time of such release will
146	146	116result in a conveyance tax under said section seven or that any such taxes which have become
147	147	117due have been paid. 7 of 22
148	148	118 All liens for roll-back taxes under section eight, other than roll-back taxes based on
149	149	119change of use after the date of such release, shall be released upon its being so established that
150	150	120no roll-back taxes have become due or that any such taxes which have become due have been
151	151	121paid.
152	152	122 The board of assessors shall also have the power and authority to release any such liens to
153	153	123correct any errors or omissions. Any release under this section shall be recorded with the registry
154	154	124of deeds.
155	155	125 When any land which has been valued, assessed and taxed under this chapter ceases to be
156	156	126so valued, assessed and taxed the board of assessors shall forthwith record in the said registry of
157	157	127deeds a statement to that effect which shall include the name of the record owner or owners, the
158	158	128date when such land ceased to be so valued, assessed and taxed and a description of the land
159	159	129adequate for identification.
160	160	130 All recording fees paid under this chapter whether for statements of liens, certificates,
161	161	131releases or otherwise shall be borne by the owner of record of the land.
162	162	132 Section 7: Land sold for other uses; conveyance tax; nonexempt transfers
163	163	133 Any Urban Access land which is valued, assessed and taxed under the provisions of this
164	164	134chapter, if sold for other use within a period of ten years from the beginning of the fiscal year in
165	165	135which it was first so classified shall be subject to a conveyance tax applicable to the total sales
166	166	136price of such land, which tax shall be in addition to such taxes as may be imposed under any
167	167	137other provision of law. Said conveyance tax shall be at the following rate: ten per cent if sold
168	168	138within the first five years of its being first so classified; and, five per cent if sold within the sixth
169	169	139through tenth year of its being first so classified. No conveyance tax shall be imposed under the 8 of 22
170	170	140provisions of this section following the end of the tenth year of its being first so classified. The
171	171	141conveyance tax shall be due and payable by the grantor at the time of transfer of the property by
172	172	142deed or other instrument of conveyance and shall be payable to the tax collector of the city in
173	173	143which the property is entered upon the tax list. In the case of taking by eminent domain, the
174	174	144value of the property taken shall be determined in accordance with chapter 79, and the amount of
175	175	145conveyance tax, if any, shall be added as an added value. If there is filed with the board of
176	176	146assessors an affidavit by the purchaser that the land is being purchased for Urban Access use, no
177	177	147conveyance tax shall be payable by the seller by reason of the sale, but if the land is not
178	178	148continued in that use for at least 5 consecutive years, the purchaser shall be liable for any
179	179	149conveyance tax that would have been payable on the sale as a sale for other use. The conveyance
180	180	150tax shall be assessed only on the portion of land whose use has changed. Notwithstanding the
181	181	151foregoing provisions, no conveyance tax shall be assessed if the land involved, or a lesser
182	182	152interest in the land, is acquired for a recreation, agricultural, silvicultural, or natural resource
183	183	153purpose by the city in which it is situated, by the commonwealth or by a nonprofit conservation
184	184	154organization, but if any portion of the land is sold for or converted to commercial, residential, or
185	185	155industrial use within 5 years of acquisition by a nonprofit conservation organization, the
186	186	156conveyance tax shall be assessed against the nonprofit conservation organization in the amount
187	187	157that would have been assessed at the time of acquisition of the subject parcel by the nonprofit
188	188	158conservation organization had such transaction been subject to a conveyance tax. The
189	189	159conveyance tax shall be assessed only on the portion of land whose use has changed.
190	190	160 Except with respect to eminent domain takings, this section shall not apply to the
191	191	161following: mortgage deeds; deeds to or by the city in which the land is located; deeds which
192	192	162correct, modify, supplement or confirm a deed previously recorded; deeds between husband and 9 of 22
193	193	163wife and parent and child when no consideration is received; tax deeds; deeds releasing any
194	194	164property which is a security for a debt or other obligation; deeds for division of property between
195	195	165owners without monetary consideration; foreclosures of mortgages and conveyances by the
196	196	166foreclosing parties; deeds made pursuant to a merger of a corporation or by a subsidiary
197	197	167corporation to a parent corporation for no consideration other than cancellation and surrender of
198	198	168capital stock of the subsidiary which do not change beneficial ownership; and property
199	199	169transferred by devise or other as a result of death. A nonexempt transfer subsequent to any
200	200	170exempt transfer or transfers shall be subject to the provisions of this section. Upon such
201	201	171nonexempt transfer the date of acquisition by the grantor, for purposes of this section, shall be
202	202	172deemed to be the date of the last preceding transfer not excluded by the foregoing provisions
203	203	173from application of this section; except that in the case of transfer by a grantor who has acquired
204	204	174the property from a foreclosing mortgagee the date of acquisition shall be deemed to be the date
205	205	175of such acquisition. If any tax imposed under this section should not be paid, the collector of
206	206	176taxes shall have the same powers and be subject to the same duties with respect to such taxes as
207	207	177in the case of the annual taxes upon real estate. The law in regard to the collection of the annual
208	208	178taxes, to the sale of land for the nonpayment thereof and to redemption therefrom shall apply to
209	209	179such taxes, so far as the same are applicable. Any classified Urban Access land which is valued,
210	210	180assessed and taxed under the provisions of this chapter, if changed by the owner thereof to
211	211	181another use within a period of ten years from the date of its classification for Urban Access use
212	212	182by said owner, shall be subject to the conveyance tax applicable hereunder at the time of such
213	213	183change in use as if there had been an actual conveyance, and the value of such land for the
214	214	184purpose of determining a total sales price shall be fair market value as determined by the board
215	215	185of assessors of the city involved for all other property. 10 of 22
216	216	186 Notwithstanding this section, no conveyance tax imposed by this section will be assessed
217	217	187on land that meets the definition of forest land under section 1 of chapter 61 or the definition of
218	218	188agricultural land under sections 1 and 3 of chapter 61A or the definition of horticultural land
219	219	189under sections 2 and 3 of chapter 61A or the definition of recreational land under section 1 of
220	220	190chapter 61B.
221	221	191 Section 8: Disqualification of land; roll-back taxes
222	222	192 Whenever land which is valued, assessed and taxed under this chapter no longer meets
223	223	193the definition of Urban Access use, it shall be subject to additional taxes, in this section called
224	224	194roll-back taxes, in the current tax year in which it is disqualified and in each of the 4 immediately
225	225	195preceding tax years in which the land was so valued, assessed and taxed, but the roll-back taxes
226	226	196shall not apply unless the amount of the taxes, as computed under this section, exceeds the
227	227	197amount, if any, imposed under section 7 and, in that case, the land shall not be subject to the
228	228	198conveyance tax imposed under said section 7. For each tax year, the roll-back tax shall be equal
229	229	199to the difference, if any, between the taxes paid or payable for that tax year in accordance with
230	230	200this chapter and the taxes that would have been paid or payable had the land been valued,
231	231	201assessed and taxed without regard to these provisions. Notwithstanding the foregoing provisions,
232	232	202no roll-back taxes shall be assessed if the land involved, or a lesser interest in the land, is
233	233	203acquired for a recreational, agricultural, silvicultural, or natural resource purpose by the city in
234	234	204which it is situated, by the commonwealth or by a nonprofit conservation organization, but if any
235	235	205portion of the land is sold or converted to commercial, residential, or industrial use within 5
236	236	206years after acquisition by a nonprofit conservation organization, roll-back taxes shall be assessed
237	237	207against the nonprofit conservation organization in the amount that would have been assessed at
238	238	208the time of acquisition of the subject parcel by the nonprofit conservation organization had the 11 of 22
239	239	209transaction been subject to a roll-back tax. If, at the time during a tax year when a change in land
240	240	210use has occurred, the land was not then valued, assessed and taxed under the provisions of this
241	241	211chapter, then such land shall be subject to roll-back taxes only for such of the 5 immediately
242	242	212preceding years in which the land was valued, assessed and taxed thereunder. In determining the
243	243	213amount of roll-back taxes on land which has undergone a change in use, the board of assessors
244	244	214shall have ascertained the following for each of the roll-back tax years involved:
245	245	215 (a) the full and fair value of such land under the valuation standard applicable to other
246	246	216land in the city;
247	247	217 (b) the amount of the land assessment for the particular tax year;
248	248	218 (c) the amount of the additional assessment on the land for the particular tax year by
249	249	219deducting the amount of the actual assessment on the land for that year from the amount of the
250	250	220land assessment determined under clause (a); and,
251	251	221 (d) the amount of the roll-back tax for that tax year by multiplying the amount of the
252	252	222additional assessment determined under clause (c) by the general property tax rate of the city
253	253	223applicable for that tax year.
254	254	224 Interest on roll-back taxes shall be payable and shall be computed as simple interest at 5
255	255	225per cent per annum. If the board of assessors determines that the total amount of the roll-back
256	256	226taxes to be assessed under this section, before the addition of any interest as provided for in the
257	257	227preceding paragraph, would be less than $10, no tax shall be assessed.
258	258	228 No roll-back tax imposed by this section will be assessed on land that meets the
259	259	229definition of forest land under section 1 of chapter 61, agricultural land under sections 1 and 3 of 12 of 22
260	260	230chapter 61A, or horticultural land under sections 2 and 3 of chapter 61A, or recreational land
261	261	231under section 1 of chapter 61B.
262	262	232 Land retained as open space as required for the mitigation of a development shall be
263	263	233subject to the roll-back taxes imposed by this section.
264	264	234 Section 9: Notice of intent to sell for or convert to other use; option of first refusal;
265	265	235assignment of option
266	266	236 Land taxed under this chapter shall not be sold for, or converted to, residential, industrial
267	267	237or commercial use while so taxed or within 1 year after that time unless the city in which the
268	268	238land is located has been notified of the intent to sell for, or to convert to, that other use.
269	269	239 The discontinuance of Urban Access use shall not, in itself, for the purposes of this
270	270	240section, be considered a conversion. Specific use of land for a residence for the owner, the
271	271	241owner's spouse or a parent, grandparent, child, grandchild, or brother or sister of the owner, or
272	272	242surviving husband or wife of any deceased such relative, or for living quarters for any persons
273	273	243actively employed full-time in the use and care of such land for recreational purposes, shall not
274	274	244be a conversion for the purposes of this section, and a certificate of the board of assessors,
275	275	245recorded with the registry of deeds, shall conclusively establish that particular use.
276	276	246 Any notice of intent to sell for such other use shall be accompanied by a statement of
277	277	247intent to sell, a statement of proposed use of the land, the location and acreage of land as shown
278	278	248on a map drawn at the scale of the assessors map in the city in which the land is situated, and the
279	279	249name, address and telephone number of the landowner. 13 of 22
280	280	250 Any notice of intent to sell for other use shall be accompanied by a certified copy of an
281	281	251executed purchase and sale agreement specifying the purchase price and all terms and conditions
282	282	252of the proposed sale, which is limited to only the property classified under this chapter, and
283	283	253which shall be a bona fide offer as described below.
284	284	254 Any notice of intent to sell for other use shall also be accompanied by any additional
285	285	255agreements or a statement of any additional consideration for any contiguous land under the
286	286	256same ownership, and not classified under this chapter, but sold or to be sold contemporaneously
287	287	257with the proposed sale.
288	288	258 For the purposes of this chapter, a bona fide offer to purchase shall mean a good faith
289	289	259offer, not dependent upon potential changes to current zoning or conditions or contingencies
290	290	260relating to the potential for, or the potential extent of, subdivision of the property for residential
291	291	261use or the potential for, or the potential extent of development of the property for industrial or
292	292	262commercial use, made by a party unaffiliated with the landowner for a fixed consideration
293	293	263payable upon delivery of the deed.
294	294	264 Any notice of intent to convert to other use shall be accompanied by a statement of intent
295	295	265to convert, a statement of proposed use of such land, the location and acreage of land as shown
296	296	266on a map drawn at the scale of the assessors map in the city in which the land is situated, the
297	297	267name, address and telephone number of the landowner and the landowner's attorney, if any.
298	298	268 The notice of intent to sell or convert shall be sent by the landowner by certified mail or
299	299	269hand delivered to the mayor and city council of a city, and to its board of assessors, to its
300	300	270planning board, parks commission, conservation commission, and to the state forester. 14 of 22
301	301	271 A notarized affidavit that the landowner has mailed or delivered a notice of intent to sell
302	302	272or convert shall be conclusive evidence that the landowner has mailed the notice in the manner
303	303	273and at the time specified. Each affidavit shall have attached to it a copy of the notice of intent to
304	304	274which it relates.
305	305	275 The notice of intent to sell or convert shall be considered to have been duly mailed if
306	306	276addressed to the mayor and city council in care of the city clerk; to the planning board, parks
307	307	277commission, conservation commission if addressed to them directly; to the state forester if
308	308	278addressed to the commissioner of the department of conservation and recreation and to the
309	309	279assessors if addressed to them directly.
310	310	280 If the notice of intent to sell or convert does not contain all of the material as described
311	311	281above, then the city, within 30 days after receipt, shall notify the landowner in writing that notice
312	312	282is insufficient and does not comply.
313	313	283 For a period of 120 days after the day following the latest date of deposit in the United
314	314	284States mail of any notice which complies with this section, the city shall have, in the case of
315	315	285intended sale, a first refusal option to meet a bona fide offer to purchase the land.
316	316	286 In the case of intended or determined conversion not involving sale, the municipality
317	317	287shall have an option to purchase the land at full and fair market value to be determined by an
318	318	288impartial appraisal performed by a certified appraiser hired at the expense of the municipality or
319	319	289its assignee, the original appraisal to be completed and delivered to the landowner within 30 days
320	320	290after the notice of conversion to the municipality. In the event that the landowner is dissatisfied
321	321	291with the original appraisal, the landowner may, at the landowner's expense contract for a second
322	322	292appraisal, to be completed within 60 days after the delivery of the notice to convert. If, after 15 of 22
323	323	293completion of the second appraisal, the parties cannot agree on a consideration, the parties will
324	324	294contract with a mutually acceptable appraiser for a third appraisal whose cost will be borne
325	325	295equally by both parties. The third appraisal shall be delivered to both parties within 90 days after
326	326	296the notice of conversion to the municipality and shall be the final determination of consideration.
327	327	297Upon agreement of a consideration, the city shall then have 120 days to exercise its option.
328	328	298During the appraisal process, the landowner may revoke the intent to convert at any time and
329	329	299with no recourse to either party.
330	330	300 The option may be exercised only after a public hearing followed by written notice
331	331	301signed by the mayor, mailed to the landowner by certified mail at the address that is specified in
332	332	302the notice of intent. Notice of the public hearing shall be given in accordance with section 23B of
333	333	303chapter 39.
334	334	304 The notice of exercise shall also be recorded at the registry of deeds and shall contain the
335	335	305name of the record owner of the land and description of the premises adequate for identification
336	336	306of them.
337	337	307 The notice to the landowner of the city's election to exercise its option shall be
338	338	308accompanied by a proposed purchase and sale contract or other agreement between the city and
339	339	309the landowner which, if executed, shall be fulfilled within a period of not more than 90 days after
340	340	310the date the contract or agreement, endorsed by the landowner, is returned by certified mail to the
341	341	311mayor, or upon expiration of any extended period that the landowner has agreed to in writing,
342	342	312whichever is later.
343	343	313 At the public hearing or a further public hearing, the city may assign its option to a
344	344	314nonprofit conservation organization or to the commonwealth or any of its political subdivisions 16 of 22
345	345	315under the terms and conditions that the mayor may consider appropriate. Notice of the public
346	346	316hearing shall be given in accordance with section 23B of chapter 39.
347	347	317 The assignment shall be for the purpose of maintaining no less than 70 per cent of the
348	348	318land in use as forest land as defined in section 1 of this chapter, as agricultural and horticultural
349	349	319land as defined in sections 1 and 2 of chapter 61A or as recreation land as defined in section 1 of
350	350	320chapter 61B, or as Urban Access land as defined in section 1 of chapter 61C, and in no case shall
351	351	321the assignee develop a greater proportion of the land than was proposed by the developer whose
352	352	322offer gave rise to the assignment. All land other than land that is to be developed shall then be
353	353	323bound by a permanent deed restriction that meets the requirements of chapter 184.
354	354	324 If the first refusal option has been assigned to a nonprofit conservation organization or to
355	355	325the commonwealth or any of its political subdivisions as provided in this section, the mayor shall
356	356	326provide written notice of assignment to the landowner.
357	357	327 The notice of assignment shall state the name and address of the organization or agency
358	358	328of the commonwealth which will exercise the option in addition to the terms and conditions of
359	359	329the assignment. The notice of assignment shall be recorded with the registry of deeds.
360	360	330 Failure to record either the notice of exercise or the notice of assignment within the 120
361	361	331day period shall be conclusive evidence that the city has not exercised its option.
362	362	332 If the option has been assigned to a nonprofit conservation organization or to the
363	363	333commonwealth or any of its political subdivisions, the option may be exercised by the assignee
364	364	334only by written notice to the landowner signed by the assignee, mailed to the landowner by
365	365	335certified mail at the address that is specified in the notice of intent. 17 of 22
366	366	336 The notice of exercise shall also be recorded with the registry of deeds and shall contain
367	367	337the name of the record owner of the land and description of the premises adequate for
368	368	338identification of them.
369	369	339 The notice of exercise to the landowner shall be accompanied by a proposed purchase
370	370	340and sale contract or other agreement between the assignee and landowner which, if executed,
371	371	341shall be fulfilled within a period of not more than 90 days, or upon expiration of any extended
372	372	342period that the landowner has agreed to in writing, from the date the contract or agreement,
373	373	343endorsed by the landowner, is returned by certified mail to the assignee.
374	374	344 During the 120 day period, the city or its assignees, shall have the right, at reasonable
375	375	345times and upon reasonable notice, to enter upon the land for the purpose of surveying and
376	376	346inspecting said land, including but not limited to soil testing for purposes of Title V and the
377	377	347taking of water samples.
378	378	348 The city or its assignee shall have all rights assigned to the buyer in the purchase and
379	379	349sales agreement contained in the notice of intent.
380	380	350 If the city elects not to exercise the option, and not to assign its right to exercise the
381	381	351option, the city shall send written notice of nonexercise signed by the mayor or to the landowner
382	382	352by certified mail at the address that is specified in the notice of intent. The notice of nonexercise
383	383	353shall contain the name of the owner of record of the land and description of the premises
384	384	354adequate for identification of them, and shall be recorded with the registry of deeds.
385	385	355 No sale or conversion of the land shall be consummated until the option period has
386	386	356expired or the notice of nonexercise has been recorded with the registry of deeds, and no sale of
387	387	357the land shall be consummated if the terms of the sale differ in any material way from the terms 18 of 22
388	388	358of the purchase and sale agreement which accompanied the bona fide offer to purchase as
389	389	359described in the notice of intent to sell except as provided herein.
390	390	360 This section shall not apply to a mortgage foreclosure sale, but the holder of a mortgage
391	391	361shall, at least 90 days before a foreclosure sale, send written notice of the time and place of the
392	392	362sale to the parties in the manner described in this section for notice of intent to sell or convert,
393	393	363and the giving of that notice may be established by an affidavit as described in this section.
394	394	364 Section 10: Buildings on Urban Access land; land occupied by dwellings or used for
395	395	365family living; taxation
396	396	366 All building located on land which is valued, assessed and taxed on the basis of its Urban
397	397	367Access use in accordance with the provisions of this chapter and all land occupied by a dwelling
398	398	368or regularly used for family living shall be valued, assessed and taxed by the same standards,
399	399	369methods and procedures as other taxable property.
400	400	370 Section 11: Continuance of classification
401	401	371 Continuance of land valuation, assessment and taxation under the provisions of this
402	402	372chapter shall depend upon continuance of such land in Urban Access use and compliance with
403	403	373other requirements of this chapter and not upon continuance in the same owner of title to such
404	404	374land. Liability to roll-back taxes, determined pursuant to section eight shall attach when such
405	405	375land no longer qualifies as Urban Access land actively and shall be the obligation of the then
406	406	376owner of the land. For purposes relating to roll-back taxes such qualification shall depend on the
407	407	377actual use of such land for the previous 5 years, and not on the filing of application under section
408	408	378three for any year. 19 of 22
409	409	379 Section 12: Separation of land for non-Urban Access use
410	410	380 If, by conveyance or other action of the owner thereof, a portion of land which is valued,
411	411	381assessed and taxed under the provisions of this chapter is separated for a use which does not
412	412	382qualify as Urban Access land, the land so separated shall be subject to liability for conveyance or
413	413	383roll-back taxes applicable thereto, but such separation shall not impair the right of the remainder
414	414	384of such land to continuance of valuation, assessment and taxation thereunder; provided, however,
415	415	385that such remaining land continues to so qualify.
416	416	386 Section 13: Special or betterment assessments
417	417	387 Land qualifying for valuation, assessment and taxation under this chapter shall be subject
418	418	388to special assessments or betterment assessments to such pro rata extent as the service or facility
419	419	389financed by such assessment is used for improving the Urban Access use capability of said land
420	420	390or for the personal benefit of the owner thereof. This assessment shall, however, upon
421	421	391application, be suspended during the time the land is in classified Urban Access use and shall
422	422	392become due and payable as of the date when the use of the land is changed. Payment of the
423	423	393assessment and interest on it shall be made in accordance with section 13 of chapter 80, but the
424	424	394interest shall be computed from the date of the change in use. If only a portion of a tract of land
425	425	395which benefits from a suspension of payment is changed from that use, the assessment shall
426	426	396become due and payable as of the date when the use was changed only to the extent of and in the
427	427	397proportion that the frontage of that portion bears to the street frontage of the entire tract of land
428	428	398which originally benefited from a suspension of payment. Upon receipt of full payment of a
429	429	399portion of a suspended assessment, the tax collector shall dissolve the lien for the assessment
430	430	400insofar as it affects the portion of the land changed from Urban Access use. The lien for the 20 of 22
431	431	401portion of the original assessment which remains unpaid shall continue and remain in full force
432	432	402and effect until dissolved in accordance with law. A request for this release shall be made in
433	433	403writing to the tax collector and shall be accompanied by a plan and other information that is
434	434	404required in the case of a request for a division of an assessment under section 10.
435	435	405 Section 14: Roll-back taxes; procedures for assessment, etc.; modification or abatement;
436	436	406appeals
437	437	407 The assessment, collection, apportionment and payment over of the roll-back taxes
438	438	408imposed by section eight shall be governed by the procedures provided for the assessment and
439	439	409taxation of omitted property under section seventy-five of chapter fifty-nine. Such procedures
440	440	410shall apply to each tax year for which roll-back taxes may be imposed notwithstanding the
441	441	411limitation set forth in said chapter fifty-nine with respect to the periods for which omitted
442	442	412property assessments may be imposed. Any person aggrieved by any determination or
443	443	413assessment by the board of assessors under this chapter may within 30 days of the date of notice
444	444	414thereof apply in writing to the assessors for modification or abatement thereof. Any person
445	445	415aggrieved by the refusal of the assessors to modify such a determination or make such an
446	446	416abatement or by their failure to act upon such an application may appeal to the appellate tax
447	447	417board within thirty days after the date of notice of their decision or within three months of the
448	448	418date of the application, whichever date is later. It shall be a condition of such appeal with respect
449	449	419to the annual general property tax that the asserted tax be paid, but no payment shall be required
450	450	420as a condition of such appeal with respect to any asserted conveyance tax or roll-back tax. If any
451	451	421payment of any tax imposed by this chapter should be made and as the result of any such
452	452	422modification or abatement by the board of assessors or decision by the appellate tax board it shall
453	453	423appear that any such tax has been overpaid, such excess payment shall be reimbursed by the 21 of 22
454	454	424treasurer with interest at the rate of six per cent per annum from time of payment. Collection of
455	455	425any conveyance or roll-back taxes, by sale or taking or otherwise, may be stayed by the appellate
456	456	426tax board while any such appeal is pending. Any partial payment of the asserted tax that may be
457	457	427required by the appellate tax board in connection with such tax shall not exceed one-half of the
458	458	428asserted tax.
459	459	429 Section 15: Certificate of amount of conveyance or roll-back tax
460	460	430 In connection with any proposed or completed sale or other transfer of any land which
461	461	431has been valued, assessed and taxed under the provisions of this chapter, the owner of record of
462	462	432the land may apply to the board of assessors for a certificate of the amount of conveyance tax
463	463	433and roll-back tax, if any, payable by reason of such sale or other transfer, or that no such tax is
464	464	434payable and stating the amount of any conveyance or roll-back taxes that are payable with
465	465	435respect to such land. Such certificate shall be provided to the applicant within twenty days after
466	466	436application therefor. Such certificate may be recorded with the registry of deeds, and upon such
467	467	437recording of such a certificate become payable, or a certificate by the collector of taxes that the
468	468	438amount of tax stated in such certificate of the board of assessors has been paid, all liens on such
469	469	439land for taxes under this chapter shall terminate, except that any liens for any roll-back taxes
470	470	440assessed by reason of land ceasing to qualify for valuation, assessment and taxation under this
471	471	441chapter after the date of such sale or other transfer, shall continue. In connection with the
472	472	442issuance of such a certificate, the board of assessors may rely upon their own records, affidavits
473	473	443and such other information as they may deem appropriate. The board of assessors shall charge
474	474	444six dollars for each certificate so issued, and the money so received shall be paid into the
475	475	445municipal treasury. 22 of 22
476	476	446 Section 16: Equalized valuation based on Urban Access use
477	477	447 In determining the equalization required by section nine of chapter fifty-eight, the
478	478	448commissioner of revenue shall determine the value of such land on the basis of its Urban Access
479	479	449use.
480	480	450 Section 17: Tax list of board of assessors; information required
481	481	451 The factual details to be shown on the tax list of a board of assessors with respect to land
482	482	452which is valued, assessed and taxed under this chapter shall be the same as those set forth by said
483	483	453board with respect to other taxable property in the same city.
484	484	454 Section 18: Rules and regulations; forms and procedures
485	485	455 The commissioner of revenue shall promulgate such rules and regulations and shall
486	486	456prescribe the use of such forms and procedures as he deems appropriate to and consistent with
487	487	457effectuation of the purposes of this chapter.