Massachusetts H 3161: An Act relative to the classification and taxation of urban public access land

Bill Text

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HOUSE DOCKET, NO. 117 FILED ON: 1/6/2025
HOUSE . . . . . . . . . . . . . . . No. 3161

The Commonwealth of Massachusetts
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PRESENTED BY:
David Henry Argosky LeBoeuf
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the classification and taxation of urban public access land.
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PETITION OF:

NAME: DISTRICT/ADDRESS: DATE ADDED:
David Henry Argosky LeBoeuf 17th Worcester 1/6/2025

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HOUSE DOCKET, NO. 117 FILED ON: 1/6/2025
HOUSE . . . . . . . . . . . . . . . No. 3161
By Representative LeBoeuf of Worcester, a petition (accompanied by bill, House, No. 3161) of
David Henry Argosky LeBoeuf relative to the classification and taxation of urban public access
land. Revenue.

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2866 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to the classification and taxation of urban public access land.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:

1 Massachusetts General Laws, Part I, Title IX, is amended to include the following:
2 Chapter 61C: CLASSIFICATION AND TAXATION OF URBAN PUBLIC ACCESS
3 LAND
4 Section 1. Urban Public Access land and uses
5 Land not less than five thousand square feet in area in Cities of the Commonwealth shall
6 be deemed to be Urban Public Access Land if it is retained in substantially a natural, wild, or
7 open condition and is open to public access, or in urban agriculture as a proposed or extant
8 Community Garden serving members of the public, or in silviculture as a proposed or extant tree
9 nursery serving members of the public, or in recreation as a proposed or extant recreational use

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10 provided it be approved by and subject to procedures established by the municipal Parks
11 Commission in such a manner as to allow to a significant extent the recreational use of the
12 public, or in natural condition so as to preserve natural resources, including but not limited to,
13 ground or surface water resources, clean air, vegetation, rare or endangered species, geologic
14 features, high quality soils, and scenic resources with public access. Land not less than five
15 thousand square feet in area shall also be deemed to be Urban Public Access Land which is
16 devoted primarily to recreational use and is available to the general public or to members of a
17 non-profit organization including a corporation organized under chapter one hundred and eighty.
18 For the purpose of this chapter, the term recreational use shall be limited to the following:
19 a tot-lot youth playground, walking, hiking, nature study and observation, boating, golfing, non-
20 commercial youth sports, bocce, lawn bowling, handball, volleyball, disc golf, frisbee, fishing,
21 skiing, swimming, or picnicking area.
22 Such recreational use shall not include horse racing, dog racing, or any sport normally
23 undertaken in a stadium, gymnasium or similar structure.
24 Urban agriculture of plants in raised beds or transparent greenhouses shall be permitted.
25 Urban silviculture, and in particular the raising of trees in a nursery shall be permitted.
26 Any of the following, Conservation Commission, Parks Commission, Tree Warden, or a
27 non-profit organization, including a corporation organized under chapter one hundred and eighty,
28 and organized for a mission specifically relevant to the purposes of Urban Access as defined
29 above, must attest in writing to the suitability of the proposed land for meeting the purposes of
30 this Chapter to be deemed eligible to apply for consideration for Urban Access.

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31 Section 2: Value of Urban Access land; rate of tax
32 The value of land classified under the provisions of this chapter shall be determined
33 under section thirty-eight of chapter fifty-nine solely on the basis of its use. The board of
34 assessors shall assess such land at valuations based upon the guidelines established under the
35 provisions of chapter fifty-eight, but in no event shall such valuation exceed twenty-five per cent
36 of its fair cash value as determined pursuant to chapter fifty-nine.
37 The rate of tax applicable to such Urban Access land shall be the rate determined to be
38 applicable to class three, commercial property under chapter fifty-nine.
39 Section 2A: Tax rate for recreational land
40 In a city that accepts this section, the rate of tax applicable to Urban Access land shall be
41 the rate determined to be applicable to class two, open space.
42 Section 3: Eligibility for classification as Urban Access
43 Eligibility of land for valuation, assessment and taxation under this ch