HOUSE DOCKET, NO. 1316        FILED ON: 1/16/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2554

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul W. Mark

_________________

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 interest on abated bills.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Paul W. Mark

2nd Berkshire

1/16/2019

Michelle M. DuBois

10th Plymouth

2/1/2019

David Allen Robertson

19th Middlesex

2/1/2019

Thomas M. Stanley

9th Middlesex

2/1/2019

Bruce E. Tarr

First Essex and Middlesex

1/30/2019


HOUSE DOCKET, NO. 1316        FILED ON: 1/16/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2554

By Mr. Mark of Peru, a petition (accompanied by bill, House, No. 2554) of Paul W. Mark and others relative to interest on abated tax bills.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act relative to interest on abated bills.

 

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 69 of Chapter 59 is hereby amended by striking out the existing text and replacing it with the following:

Section 69. A person whose tax has been abated shall, if the tax has been paid, be reimbursed by the town to the amount of the abatement allowed, including all interest and all charges paid therewith except legal costs paid as provided in section sixty-two, with interest on the amount so abated at four percent from the time of payment or the due date of the tax, whichever is later. No refund shall be paid on account of an abatement when there remains an outstanding balance of the tax to which the abatement relates, nor shall any interest be paid on account of an abatement for any period during which any part of the abated tax, net of the amount of the abatement, was outstanding.