SECTION 1. Subsection (a) of section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by adding the following 2 definitions:-

“attainable rental housing” means attainable rental housing for year-round residents in seasonal communities; and “qualified developer” means a developer that has partnered with a school district or municipality to create affordable rental housing for school district or municipal employees.

SECTION 2. Subsection (d) of section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by adding the following 4 clauses:- 

(vi) create and fund a right of first refusal program for properties subject to foreclosure proceedings pursuant to Chapter 244 of the General Laws;

(vii) establish a bifurcated or progressive property tax rate on real property classified as class one, residential property as defined under this chapter for the purposes of administering different property tax rates to such class one, residential properties based on whether said properties are occupied on a year-round basis or subject to periods of vacancy, provided that the commissioner of revenue shall, as needed, adjust the minimum residential factor under section 1A of Chapter 58; 

(viii) increase the local sales tax upon the sale of restaurant meals under section 2 of chapter 64L to 1.5 per cent of the gross receipts of the vendor from the sale of restaurant meals, provided that the resulting surplus shall be used to fund attainable housing for year-round residents; 

(ix) create a housing contribution program under which the municipality may require for-profit real estate developers to: (A) allocate no more than 3 of units in new or significantly enlarged buildings that contain 10 or more units for attainable housing for year-round residents; (B) pay a per-unit fee for any new project creating more than 10 units, provided that said fee shall not be more than $7,500 for projects constructing between 11 and 20 units and not more than $15,000 for projects constructing more than 20 units, provided further that such funds must be directed to the year-round housing trust fund to support the development and preservation of attainable housing for year-round residents, and provided further than such real property subject to this subsection shall be eligible for tax increment exemptions; and 

SECTION 3. Subsection (e) of section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by adding the following 2 clauses:-

(iii) adopt by-laws or zoning ordinances that provide for no less than 1 district of reasonable size in which small scale, year-round housing is permitted as of right; 

(iv) adopt by-laws or zoning ordinances that permit any property that meets the minimum square footage for habitability under the state sanitary code and has bathrooms and kitchen facilities to be used as year-round housing, including but not limited to rooms in a hotel, motel, or motor inn, regardless of any municipal bylaw that imposes a higher minimum square footage than the state sanitary code for year-round habitability. 

SECTION 4. Subsection (f) of section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by inserting after the word “may” the following words:- : (i)

SECTION 5. Subsection (f) of section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by inserting the following words:- and (ii) the minimum threshold of the circuit breaker tax credit in paragraph (k)(3)(iii) in section 6 of chapter 62, provided that the threshold may not be more than the median county home price.

SECTION 6.  Section 32 of chapter 23B, as appearing in section 5 of chapter 150 of the acts of 2024, is hereby amended by striking out subsection (h) and inserting in place thereof the following 4 subsections: 

(h) A seasonal community designated pursuant to this section shall not treat adjacent lots under common ownership as a single lot for local zoning purposes, if the lots, at the time of recording or endorsement, conformed to the municipality’s then-existing requirements of area, frontage, width, yard or depth and is located in a zoning district that allows for single-family residential use, provided that any residential housing constructed on said lot shall be used for year-round attainable housing. 

(i) The executive office, or any division therein, may enter into long-term financing agreements with school districts, municipalities and qualified developers for the creation of affordable rental housing for municipal employees. Payment on a finance agreement under this section shall be deferred until the affordable rental housing that is financed is put into service and the school district or municipality begins collecting rent from the occupants of that affordable rental housing.

(j) A seasonal community shall, for properties that contains three (3) or less units subject to sale under section 37 of chapter 60 and are located within said seasonal community, have a right of first refusal to acquire the tax lien at tax sale, and may assist the owner to discharge the lien or take title and acquire the property in its own name pursuant to regulations to be developed by the corporation, consistent with its purposes. Said seasonal community shall notify the collector of its intention to exercise this right no later than 10 days before the date of sale or any adjournment of the sale. Failure of the seasonal community to notify the collector as provided herein shall extinguish the right of first refusal under this section.

(k) The executive office shall promulgate regulations to carry out this section.

SECTION 7. Section 5 of chapter 40A, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word 40R, in line XX, the following words:-

(5) the adoption or modification of bylaws or zoning ordinances that contribute to the creation of attainable housing for year-round residents in municipalities designated by the executive office as seasonal communities pursuant to section 32 of chapter 23B.

SECTION 8. Section 6 of chapter 40A, as amended by section 10 of chapter 150 of the acts of 2024, is hereby amended by striking out the word “less”, in the last sentence, and inserting in place thereof the following word:- more

SECTION 9. Section 20 of chapter 40B, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word “organization”, in line XX, the following words:- provided that, under this section, property subject to year-round housing occupancy restrictions pursuant to section 32(d)(i) of chapter 23B and housing designated for public employees pursuant to section 32(d)(ii) of chapter 23B shall be included as community housing in municipalities designated by the executive office of housing and livable communities as seasonal communities under section 32(b) of chapter 23B.

SECTION 10. Section 6 of chapter 40Y, as so appearing, is hereby amended by striking out, in line 6, the words “subsection (a) of section 9 of chapter 40R” and inserting in place thereof the following words:- under this section

SECTION 11. Section 6 of chapter 40Y, as so appearing, is hereby amended by striking out the word “$3,000”, in line 7, and inserting in place thereof the following word:- “$10,000

SECTION 12. Section 6 of chapter 40Y, as so appearing, is hereby amended by inserting the following words:-

The commonwealth shall pay from the trust fund or other funds from appropriations or other money authorized by the general court a zoning incentive payment, according to the following schedule:

Projected Units of %

New Construction %Payment

Up to 20 %$20,000

21 to 100 %$150,000

101 to 200 %$400,000

201 to 500 %$700,000

501 or more %$1,200,000

Subject to any conditions imposed by the department as a condition of approving a starter home zoning district, the zoning incentive payment shall be payable upon confirmation of approval of the district by the department. The projected number of units shall be based upon the zoning adopted in the starter home zoning district.

SECTION 13. Section 2 of chapter 44, as so appearing, is hereby amended by inserting after the words “housing”, in line 21, the following words:-, and, in municipalities designated as seasonal communities pursuant to section 32 of chapter 23B, attainable year-round housing as defined under said section 32. 

SECTION 14. Section 6 of chapter 44, as so appearing, is hereby amended by inserting after the words “community housing”, in line 7, the following words: , provided that in municipalities designated as seasonal communities pursuant to section 32 of chapter 24B shall not spend less than 30 per cent of the annual revenues for community housing.

SECTION 15. Section 6 of chapter 44B of the General Laws, as so appearing, is hereby amended by inserting after the word “purpose”, in line 23, the following words:-

“; provided, however, that funds for open space or historic preservation that have not been expended for not less than three consecutive fiscal years may be transferred by the chief executive authority of the municipality for community housing, waste water infrastructure or water infrastructure by a majority vote of the legislative body”

SECTION 16. Notwithstanding any general or special law to the contrary, the department of housing and economic development shall give special consideration to the following relative to counting otherwise non-qualified projects as part of the overall percentage for a municipality for the purposes of their subsidized housing inventory: (i) 1 bedroom housing units in municipalities that can demonstrate their low income housing needs are not limited to 2, 3 and 4 bedroom units; (ii) projects in seasonal communities with an average home price that is 100 per cent greater than the statewide median home price; (iii) covenant housing within the town of Nantucket; and (iv) developments of low-income units in bordering municipalities or a distinct geographic region where both municipalities have invested community preservation act funds or funds from a municipal housing trust.