SENATE DOCKET, NO. 173        FILED ON: 1/14/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1308

The Commonwealth of Massachusetts

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PRESENTED BY:

William N. Brownsberger

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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 relative to payments in lieu of taxation of organizations exempt from the property tax.

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PETITION OF:

SENATE DOCKET, NO. 173        FILED ON: 1/14/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1308

The Commonwealth of Massachusetts

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In the Year Two Thousand Thirteen

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An Act relative to payments in lieu of taxation of organizations exempt from the 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:
 

SECTION 1.  Chapter 59 of the General Laws is hereby amended by adding after section 5M the following section:-

Section 5N.  Notwithstanding the provisions of section 5 or any other general or special law to the contrary, in a city or town that votes to accept this section pursuant to section 4 of Chapter 4, an organization exempt from taxation under clause third shall make payments in lieu of taxation on all real and personal property owned by the organization in the city or town equal to 25 percent of the amount that would be paid if the property were not exempt from taxation.

Any city or town that accepts this section shall adopt an ordinance or bylaw to provide for agreements between the municipality and organizations that may provide for exemptions from payment, consideration of community benefits as payment and administration of payments.