Amendment ID: H4553-2

Amendment 2

Local Tax Transparency

Mr. Rodrigues moves to amend the bill by striking out all after the enacting clause and inserting in place thereof the following text:-

“SECTION 1.  Section 3 of chapter 44B of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:-

(c) All exemptions and abatements of real property authorized by said chapter 59 or any other law for which a taxpayer qualifies as eligible shall not be affected by this chapter. The surcharge to be paid by a taxpayer receiving an exemption or abatement of real property authorized by said chapter 59 of any other law shall be reduced in proportion to the amount of such exemption or abatement.

SECTION 2. (a) Notwithstanding any general law to the contrary, the division of local services of the department of revenue shall develop, not later than March 31, 2015, a reporting form to be submitted by boards of assessors regarding the exemptions, deferrals or other reductions from locally assessed property taxes for which taxpayers within the city or town are eligible as a result of the taxpayer’s age, disability, filing status, financial condition, military service or other factor within the city or town by special act or acceptance of a local option. The division of local services of the department of revenue shall review the reports submitted by boards of assessors and report findings by not later than January 31, 2016, to the secretary of administration and finance, the chairs of house and senate committees on ways and means and the chairs of the joint committee on revenue.

(b) The report to be submitted by the boards of assessors under subsection (a) shall not require the disclosure of a taxpayer's confidential financial, personal or business information.

SECTION 3. Section 1 shall take effect as of January 1, 2015.”