Amendment #137 to H5150

PILOT reimbursement formula study commission

Representatives McKenna of Webster and Whipps of Athol Move to amend the bill by adding the following new section:

SECTION XXXX,

There shall be a commission to study the valuation and distribution of payments in lieu of taxes to cities and towns for commonwealth-owned land. The commission shall: (i) examine the current methods used to determine valuations for parcels of land owned by the commonwealth to be reimbursed; (ii) examine the formula used to distribute those reimbursements to municipalities; (iii) evaluate the effectiveness and equity of the formula; and (iv) make recommendations to establish a formula that considers the current needs of municipalities.

The commission shall analyze reimbursement financing for payments in lieu of taxes including, but not limited to: (i) the correlation between changes in acreage of commonwealth-owned land and available funding for payments in lieu of taxes for commonwealth-owned land; (ii) the extent to which the formula reflects the needs of municipalities and the proportional distribution of payments in lieu of taxes for commonwealth-owned land; (iii) any disparities that exist among municipalities related to reimbursements for payments in lieu of taxes for commonwealth-owned land; (iv) the economic impact on local economies of reimbursements for payments in lieu of taxes for commonwealth-owned land; and (v) any alternative formulas, processes and methods that may create a more equitable distribution of reimbursements for payments in lieu of taxes for commonwealth-owned land.

The commission shall include, but not be limited to: the house and senate chairs of the joint committee on revenue or their designees, who shall serve as co-chairs; the governor or a designee, the secretary of administration and finance or a designee; the commissioner of revenue or a designee; the secretary of energy and environmental affairs or a designee; the commissioner of conservation and recreation or a designee; the speaker of the house of representatives or a designee; the president of the senate or a designee; the minority leader of the house of representatives or a designee; the minority leader of the senate or a designee; the chair of the house committee on ways and means or a designee; the chair of the senate committee on ways and means or a designee; and 1 person to be appointed by each of the following organizations: the Massachusetts Municipal Association; the Lincoln Institute of Land Policy; the rural policy advisory commission; and the Massachusetts Taxpayers Foundation, Inc.

The commission shall file a report of its findings and recommendations, including any new or revised payment in lieu of taxes reimbursement formulas, with the clerks of the senate and house of representatives and the house and senate committees on ways and means not later than December 31, 2021.”.