Section 2 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following paragraph:-
"Notwithstanding any general or special law to the contrary, a not for profit corporation, as defined in chapter 180 of the General Laws, situated within the Commonwealth with total assets exceeding $10,000,000 as reported in financial statements included in the statutorily required annual report to the secretary of state's office, shall be subject to taxation of real property; provided, however, that a not for profit health and human service provider, church, synagogue or other building, structure, or place of worship shall not be subject to real property taxation."
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