SENATE DOCKET, NO. 761        FILED ON: 1/18/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1836

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Adam Gomez

_________________

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 by organizations exempt from the property tax.

_______________

PETITION OF:

 

Name:

District/Address:

 

Adam Gomez

Hampden

 

Lydia Edwards

Third Suffolk

2/13/2023

Liz Miranda

Second Suffolk

2/13/2023

James B. Eldridge

Middlesex and Worcester

2/21/2023

Patricia A. Duffy

5th Hampden

3/8/2023

Rebecca L. Rausch

Norfolk, Worcester and Middlesex

7/11/2023


SENATE DOCKET, NO. 761        FILED ON: 1/18/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1836

By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1836) of Adam Gomez, Lydia Edwards, Liz Miranda, James B. Eldridge and others for legislation relative to payments in lieu of taxation by organizations exempt from the property tax.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1874 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act relative to payments in lieu of taxation by 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, as appearing in the 2020 Official Edition, is hereby amended by adding after section 5N the following section:-

Section 5O. 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 of said section 5 owning total property valued at or above fifteen million 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.