Amendment ID: S2871-67

Amendment 67

Tax Abatement for Owners of Vacant Medical Properties

Mr. Finegold moves that the proposed new text be amended by inserting after section XX the following new section:-

SECTION XX. Section 61 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following new paragraph:-

Notwithstanding the provisions of this section or section 59, no person or other business entity shall be eligible for an abatement of a tax on real estate if such person is the owner of a health care facility, as defined in section 187 of chapter 149, which is vacant at the time that any application for an abatement of such a tax is filed. If a person applying for an abatement of a tax of real estate has filed an application without a list of the owner’s estate as provided for herein, said application shall include an attestation by the applicant that they do not own any such vacant health care facility or other medical property; provided, however, that such attestation shall be in a form prescribed by the commissioner.