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

This bill exempts the town of Swampscott from specific tax rules governing recreational land under Massachusetts law. It prevents Swampscott from applying or allowing applications for recreational land tax rates under certain sections of Chapter 61B. However, existing recreational land assessments and all other tax rules (including changes in use and roll-back taxes) for land already classified as recreational in Swampscott remain fully in effect. The bill takes immediate effect upon passage and directly affects Swampscott landowners who previously used or might seek recreational land tax classifications.