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H 3917

An Act updating the tax treatment of recreational lands in the town of Swampscott

194th Legislature (2025-2026) Introduced by Jenny Armini and 1 co-sponsor

Bill H 3917 exempts Swampscott from certain tax regulations on recreational land, limiting landowners' tax benefits while giving the town more control over taxation.

Read second and ordered to a third reading
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Bill Summary · H 3917

Summary of Bill H 3917: An Act Updating the Tax Treatment of Recreational Lands in Swampscott

Purpose and Intent

Bill H 3917 aims to revise the tax treatment of recreational lands specifically within the town of Swampscott, Massachusetts. The primary goal is to exempt the town from certain provisions of Chapter 61B of the General Laws, which governs the valuation, assessment, and taxation of recreational land. This change is intended to provide the town with greater flexibility in managing its recreational land taxation.

Key Provisions

The bill includes several significant provisions:

  1. Exemption from Chapter 61B:

    • Sections 2, 2A, and 16 of Chapter 61B, which relate to the assessment and taxation of recreational land, will not apply in Swampscott.

  2. Application Restrictions:

    • Landowners in Swampscott will not be permitted to submit applications for tax assessments under sections 3, 5, or 6 of Chapter 61B, which typically allow for taxation at a lower rate for recreational land.

  3. Continued Applicability of Other Provisions:

    • Other sections of Chapter 61B (specifically sections 1, 4, 7-15, 17, and 18) will remain in effect for lands previously assessed or taxed as recreational land. This includes provisions related to changes in land use, taxation upon conveyance, and roll-back taxes.

Affected Parties

  • Landowners: The bill directly impacts landowners in Swampscott who own recreational land, as they will no longer be able to benefit from the lower tax rates previously available under Chapter 61B.
  • Town of Swampscott: The town's board of assessors will have the authority to manage recreational land taxation without the constraints of the specified sections of Chapter 61B.

Procedural Aspects

  • Introduced: March 17, 2025
  • Current Status: The bill has been read a second time and ordered for a third reading as of November 13, 2025.
  • Committee Actions: The bill was reported favorably by the committee on Revenue and has undergone several procedural steps, including a scheduled hearing on July 15, 2025.

Conclusion

Bill H 3917 represents a significant change in how recreational lands are assessed and taxed in Swampscott, providing the town with more control over its taxation policies. By exempting the town from certain state regulations, the bill aims to streamline the management of recreational land and potentially adjust the financial implications for landowners. The bill is currently progressing through the legislative process and awaits further readings and approvals.

Compiled from official sources — confirm details with the bill’s official record.

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