MA H3161

Creates new Chapter 61C establishing "Urban Public Access Land" classification for parcels of at least 5,000 square feet in Massachusetts cities that are maintained in natural/open condition with public access, used for community gardens, tree nurseries, or approved recreational uses

Caps assessed valuation at 25% of fair cash value and applies the commercial property tax rate (or open space rate if a city opts in), with eligibility determined annually through application to the board of assessors by October 1

Imposes a 10% conveyance tax if classified land is sold for other uses within the first 5 years, or 5% if sold within years 6-10, plus roll-back taxes covering the difference between preferential and standard assessments for up to 5 prior years

Grants cities a 120-day first refusal option to purchase at the offered price when owners intend to sell for residential, industrial, or commercial use, with authority to assign this option to nonprofit conservation organizations or the commonwealth

Requires Conservation Commission, Parks Commission, Tree Warden, or relevant nonprofit to attest to land suitability, and excludes horse racing, dog racing, and stadium sports from qualifying recreational uses