SENATE DOCKET, NO. 1743        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1626

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Richard J. Ross

_________________

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 charitable organizations and property taxes.

_______________

PETITION OF:

 

Name:

District/Address:

 

Richard J. Ross

Norfolk, Bristol and Middlesex

 

Ryan C. Fattman

Worcester and Norfolk

2/2/2017

Donald F. Humason, Jr.

Second Hampden and Hampshire

2/3/2017


SENATE DOCKET, NO. 1743        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1626

By Mr. Ross, a petition (accompanied by bill, Senate, No. 1626) of Richard J. Ross, Ryan C. Fattman and Donald F. Humason, Jr. for legislation relative to charitable organizations and property taxes.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act relative to charitable organizations and property 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. Section 5 of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking paragraph 1 of clause 3 and inserting in place thereof:-

“Third, Personal property of a charitable organization, which term, as used in this clause, shall be defined as in section 501(c) of the Code; and real estate owned by or held in trust for a charitable organization and occupied by it or its officers for the purposes for which it is organized or by another charitable organization or organizations or its or their officers for the purposes of such other charitable organization or organizations; and real estate purchased by a charitable organization with the purpose of removal thereto, until such removal, but not for more than two years after such purchase; provided, however, that:”