HOUSE DOCKET, NO. 3727        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3264

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Erika Uyterhoeven

_________________

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:

Date Added:

Erika Uyterhoeven

27th Middlesex

1/17/2025

Christine P. Barber

34th Middlesex

2/11/2025

Natalie M. Higgins

4th Worcester

2/25/2025


HOUSE DOCKET, NO. 3727        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3264

By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 3264) of Erika Uyterhoeven, Christine P. Barber and Natalie M. Higgins relative to payments in lieu of taxation by organizations exempt from the property tax.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Fourth General Court
(2025-2026)

_______________

 

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:
 

Chapter 59 of the General Laws, 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. Provided however that High Public Payment Hospitals as determined by the Executive Office of Health and Human Services and as defined in Section 67 Chapter 118E, shall not be subject to the requirements of this subsection.

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