Table 2:  Comparative Massachusetts Municipality 61B Golf Course Valuations/Acre as a Function of Zoning District AND Single-Family Land Valuation [1]
Town Golf Course in a Single Residence District? Zoning District [A] Golf 61B Land Valuation AFTER 75% Reduction Applied
$Value/Acre
[B] Single Family Land Valuation
$Value/Acre
[A/B] Ratio of 61B Land Value per acre to Single Family Land Value per acre Golf 61B Acres Population Density Pers/sq.mi. Per Capita Income $/Pers
Weston Yes SRES A  43,750 583,436 7.50% 132 721 87,978
Needham  Yes SRA:B:SRB 68,765 1,157,336 5.94% 21 2,554 74,419
Belmont [2] Yes SRES D 160,994 3,257,349 4.94% 134 5,616 62,602
Arlington Yes R0:R1 111,991 2,825,493 3.96% 14 8,841 58,355
Melrose Yes SR 46,784 1,371,689 3.41% 49 5,986 52,682
Concord Yes A:AA 15,032 452,441 3.32% 317 772 69,370
Andover Yes SRB 12,153 387,058 3.14% 155 1,178 66,268
Nantucket [3] Limited LUG3: Limited Use District 21,348 687,955 3.10% 512 253 51,270
Plymouth Yes RR 7,578 283,677 2.67% 208 638 43,747
Peabody Yes R1A:R1B 12,479 619,738 2.01% 514 3,274 37,418
Newton Yes SR1:SR2 48,772 2,529,313 1.93% 541 4,956 69,859
Lowell Mostly 2/3 SSF: SRes
1/3 Li: Light Ind.
10,378 545,374 1.90% 56 8,174 24,912
Salem Yes R1 15,242 824,718 1.85% 24 5,221 36,162
Lexington Yes RO:RS 12,520 1,198,078 1.05% 156 2,017 77,570
Stow No RC: Recreation
Conservation
2,577 162,484 1.59% 77 418 60,306
Framingham No OSR: Open Space and Recreation 2,509 365,008 0.69% 135 2,819 41,182
[1] Valuations and lot sizes are downloaded from the Massachusetts Parcel Download Links 
[2] Belmont increased their Golf 61B valuation dramatically in 2020. Prior year valuations were more in line with Newton's values.
[3] Nantucket Golf Courses are all zoned in Limited Use Districts which contain 1,300 Single Family lots. The Nantucket Single Family land value/acre were calculated from the assessed values on these Limited Use District lots only. Also - the  Nantucket Data in the MassGIS Links was from 2016 and all other towns were from 2019/2020.
Newtonrezoning.org is attempting to include all 61B Golf Courses (> 10 acres) in Massachusetts, but data set is not yet complete. Population Density and Per Capita Income are from census.gov