SENATE DOCKET, NO. 1650        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1555

The Commonwealth of Massachusetts

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PRESENTED BY:

Steven A. Tolman

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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 establishing a special commission to investigate payment in lieu of taxes.

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PETITION OF:

SENATE DOCKET, NO. 1650        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1555

The Commonwealth of Massachusetts

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In the Year Two Thousand Eleven

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An Act establishing a special commission to investigate payment in lieu of taxes.

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: Definitions

“not-for-profit corporation” shall mean an organization incorporated and operated under Section 501(c) of the Internal Revenue Code and/or registered with the Massachusetts Secretary of the Commonwealth’s Office as a non-profit corporation.

“payment in lieu of taxes” shall mean a payment in lieu of properly taxes or otherwise

Section 2:  There shall be established a special commission to investigate and study the feasibility of creating a uniform payment in lieu of taxes program in the commonwealth through which municipalities could receive payment from not-for-profit corporations operating within their borders. 

The special commission shall report to the general court the results of its study and its recommendations, if any, including, but not limited to, the feasibility of creating a uniform payment in lieu of taxes program in the commonwealth, the impact of not-for-profit corporations on the neighborhoods in which they are located, the feasibility of creating neighborhood mitigation funds; the amount of money that not-for-profit corporations currently contribute to municipal budgets through existing local payment in lieu of taxes programs, the financial impact upon the commonwealth of not-for-profit corporations who do not currently participate in payment in lieu of taxes programs, the amount of tax exempt land owned by not-for-profit corporations as a percentage of real property in massachusetts’ municipalities and whether not-for-profit corporations should be required to make payments in lieu of taxes.  The commission shall consist of 1 resident of the town of Amherst; 1 resident of the city of worcester; 1 resident of the allston neighborhood of the city of Boston; 1 resident of the brighton neighborhood of the city of Boston; 1 member of the boston redevelopment authority;  3 members of the senate, two of whom  shall be appointed by the president of the senate and the other by the senate minority leader; 3 members of the house of representatives, two of whom shall be appointed by the speaker of the house and the other by the house minority leader; the attorney general of the commonwealth, or her designee; and 5 members to be appointed by the governor; 2 of whom shall be municipal leaders from a Massachusetts community with a large number of not-for-profit corporations; 1 of whom shall be a member of the association of independent colleges and universities in massachusetts; 1 of whom shall be a representative of the massachusetts hospital association; and 1 of whom shall be a representative of an non-medical and non-academic not-for-profit crporation.  The commission shall consult the department of revenue, the executive office of administration and finance, the massachusetts treasurer’s office and other entities as appropriate. The commission shall submit a report of its findings and recommendations, together with legislation, if any, necessary to implement said recommendations, by filing the same with the clerks of the house of representatives and the senate, the joint committee on revenue and the house and senate committees on ways and means not later than December 31, 2011.