Budget Amendment ID: FY2022-S3-699

ECO 699

Aboveground Natural Gas Transmission Facilities

Messrs. O'Connor, Timilty and Keenan moved that the proposed new text be amended by adding after section ____ the following sections:-

"Section _____.  Section 38A of Chapter 59 of the General Laws is hereby amended by inserting at the end thereof the following paragraph:  For tax years beginning after January 1, 2021, and on or before June fifteenth in each of the following years, the commissioner shall determine and certify to the owner of such pipeline and to the board of assessors of every city or town where such pipeline is subject to taxation, the valuation as of January first in such year of aboveground and belowground facilities, equipment, structures, improvements, and other components associated therewith; provided, the pipeline itself shall be included with the belowground facilities, whether above or below ground, and located at a specific situs in said city or town and which were placed into service on or after January 1, 2020.  The valuation of each such pipeline system component must be certified to the city or town within which it resides.  The valuation of pipeline system components which constitute aboveground equipment, facilities, structures, improvements, and other components associated therewith and located at a specific situs and which were placed into service on or after January 1, 2020 must be certified to their associated city or town.  For pipeline system components such as line-pipe and mains that are continuous in nature the commissioner shall allocate the valuation to the various cities and towns through which the pipeline system traverses based on pipe size and mileage if the valuation associated with the specific cities and towns is not ascertainable.

Section _____.  Section 38A of Chapter 59 of the General Laws is hereby amended in the second paragraph by striking the first sentence and inserting the following sentence:  For tax years beginning after January 1, 2021, and on or before June fifteenth in each of the following years, the commissioner shall determine and certify to the owner of such pipeline and to the board of assessors of every city or town where such pipeline is subject to taxation, the valuation as of January first in such year of such pipeline in said city or town; provided however that aboveground equipment, facilities, structures, improvements, and other components associated therewith and located at a specific situs and which were placed into service on or after January 1, 2020 must be certified to their associated city or town as provided herein."