SENATE DOCKET, NO. 1134 FILED ON: 1/20/2011
SENATE . . . . . . . . . . . . . . No. 1509
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Stanley C. Rosenberg, (BY REQUEST)
_______________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:
An Act repealing the residential personal property tax..
_______________
PETITION OF:
Name: | District/Address: |
Stanley C. Rosenberg | Hampshire and Franklin |
Lance Fritz | 228 East Hill Road
Leyden, MA 01337 |
SENATE DOCKET, NO. 1134 FILED ON: 1/20/2011
SENATE . . . . . . . . . . . . . . No. 1509
By Mr. Rosenberg (by request), a petition (accompanied by bill, Senate, No. 1509) of Stanley C. Rosenberg for legislation to repeal the residential personal property tax. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
SENATE
, NO. 1328 OF 2009-2010.]
The Commonwealth of Massachusetts
An Act repealing the residential personal property tax..
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Whereas, the personal property tax provides no additional revenue to the cities and towns of the commonwealth and;
Whereas, municipalities incur unnecessary expense in its administration and;
Whereas, the compliance with the reporting requirements represents an undue burden on the residence, let the following be enacted.
SECTION 1. Section 5 of Chapter 59 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting the following new clause at the end thereof: Fifty-six, personal property held principally for personal non-commercial use. Commercial use for the purposes of this section shall mean an enterprise whose net income exceeds $10,000.
SECTION 2. This act shall take effect upon its passage.
