Mass. Gen. Laws ch. 61B, § 10: Buildings on recreational land; land occupied by dwellings or used for family living; taxation

Section 10. All building located on land which is valued, assessed and taxed on the basis of its recreational use in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.