The Commonwealth of Massachusetts
Session Laws
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately provide for a change in the process of overriding property tax levy limits by the voters of cities and towns, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
as follows:
SECTION 1. Section 21C of chapter 59 of the General Laws is hereby amended by striking out paragraph (g), as appearing in the 1984 Official Edition, and inserting in place thereof the following:-
(g) The local appropriating authority of any city or town which is subject to the provisions of paragraph (f) may, by majority vote, seek voter approval to assess taxes in excess of amount allowed pursuant to said paragraph (f) by a specified amount.
Any question submitted to the voters shall be worded as follows:-
"Shall the (city/town) of be allowed to assess an additional $ in real estate and personal property taxes for the purposes of (state the purpose(s) for which the monies from this assessment will be used) for the fiscal year beginning July first, nineteen hundred and `t+1
Said question shall be deemed approved if a majority of the persons voting thereon shall vote "yes".
SECTION 2. Section 21C of chapter 59 of the General Laws is hereby amended by striking out the first sentence of paragraph (h), as appearing in the 1984 Official Edition, and inserting in place thereof the following paragraph:-
(h) In a city or town, if a majority of the local appropriating authority or the people by local initiative procedure shall so require, there shall be a special election called in order to submit a question to the voters as to whether said city or town should be required to assess taxes by a specified amount below that amount allowed pursuant to this section.
SECTION 2A. If, prior to the effective date of this act, a question has been approved for submission to the voters at an election to be held on or after the effective date thereof, such question shall be approved if a majority of the persons voting thereon shall vote yes, provided, however, that the question was submitted as required by the provisions of section twenty-one C of chapter fifty-nine of the General Laws.