HOUSE DOCKET, NO. 2065        FILED ON: 1/15/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3965

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

James C. Arena-DeRosa

_________________

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 tax abatement equity.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

James C. Arena-DeRosa

8th Middlesex

1/15/2025


HOUSE DOCKET, NO. 2065        FILED ON: 1/15/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3965

By Representative Arena-DeRosa of Holliston, a petition (accompanied by bill, House, No. 3965) of James C. Arena-DeRosa relative to tax abatements.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to tax abatement equity.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 64 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:-

Notwithstanding any provision of this section or any other general or special law to the contrary, a public utility, as defined in clause (q) of section 1 of chapter 40D, shall: (i) submit their own proposed alternative assessment amount at the time of the appeal; (ii) immediately pay the tax on the level of their own alternate proposed assessment; and (iii) be subject to a monetary penalty of 25 per cent of what the public utility would owe if the appellate tax board deem the public utility’s appeal to be insufficient.