Mass. Gen. Laws ch. 61B § 5
Notwithstanding any provision of this chapter to the contrary, in any tax year for which a city or town has undertaken and completed a program of revaluation of all property in that city or town and the commissioner of revenue has certified that revalued property is assessed by the board of assessors at full and fair cash valuation, applications by landowners for the valuation, assessment and taxation of their lands on the basis of being maintained in recreational use, if filed with the board of assessors by not later than the last day for filing an application for abatement of the tax assessed on the new valuation, shall be deemed to have been timely made for the tax year of the revaluation program. If the application is approved and the lands qualify for valuation, assessment and taxation as lands actively devoted to agricultural, horticultural or agricultural and horticultural use in that tax year, the portion of a tax assessed for that year which is in excess of the tax which would have been assessed on the lands if the application had been timely made and approved, shall be abated.
Mass. Gen. Laws ch. 61B, § 5