HOUSE DOCKET, NO. 4292        FILED ON: 4/15/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 619

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act  relative to municipal relief..

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 5 of chapter 59, as appearing in the 2006 Official Edition, is hereby amended by inserting after the word “Third,” in line 32 the following paragraph:-

Notwithstanding any general or special law to the contrary, real property of a charitable organization, which term, as used in this clause, shall mean (1) a literary, educational, benevolent, charitable or scientific institution or temperance society incorporated in the commonwealth, and (2) a trust for literary, educational, benevolent, charitable, scientific or temperance purposes if it is established by a declaration of trust executed in the commonwealth or all its trustees are appointed by a court or courts in the commonwealth and if its principal literary, benevolent, charitable, scientific or temperance purposes are solely carried out within the commonwealth or its literary, benevolent, charitable, scientific or temperance purposes are principally and usually carried out within the commonwealth; shall be taxed at 25 per cent of the commercial real property rate.  Pursuant to a filing under section 8F of chapter 12, a charitable organization may petition the local assessor to grant a complete exemption on all real property