Amendment #783 to H3800

Study on Tax Exempt Property

Representatives Robinson of Framingham, Blais of Sunderland, D'Emilia of Bridgewater, Hecht of Watertown, Keefe of Worcester and Provost of Somerville move to amend the bill by adding the following section: "SECTION XXXX. The commissioner of revenue shall investigate and study the economic impact on each city and town of the tax exemption granted to nonprofit, charitable and educational institutions including, but not limited to, private secondary schools, under clause Third of section 5 of chapter 59 of the General Laws and property owned by the commonwealth under clause Second of section 5 of chapter 59 of the General Laws. The study shall include an assessment of the amelioration afforded to the respective city or town of any payments in lieu of taxes made by respective charitable organizations within each jurisdiction and an assessment of the property taxes that would be owed to the city or town if the tax exempt status of the charitable organization were terminated. The commissioner shall report the findings of this study to the legislature's joint committee on taxation not later than December 31, 2019; provided, that the commissioner of revenue shall consult with any mayor or town manager who hosts one of these properties in the community and the Massachusetts Municipal Association when conducting this study".

Additional co-sponsor(s) added to Amendment #783 to H3800

Study on Tax Exempt Property