SENATE DOCKET, NO. 1134        FILED ON: 1/20/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1509

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Stanley C. Rosenberg, (BY REQUEST)

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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 adoption of the accompanying bill:

An Act repealing the residential personal property tax..

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PETITION OF:

 

Name:

District/Address:

Stanley C. Rosenberg

Hampshire, Franklin and Worcester

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

 

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In the Year Two Thousand Eleven

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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.