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The 193rd General Court of the Commonwealth of Massachusetts

Section 1: Definitions

  Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:--

[ Definition of "Certified housing development project'' effective for tax years beginning on or after January 1, 2017. See 2016, 219, Sec. 139.]

  "Certified housing development project'', the new construction or substantial rehabilitation of a housing development project that has been approved by the department for participation in the housing development incentive program.

[ Definition of "Department'' effective until May 30, 2023. For text effective May 30, 2023, see below.]

  "Department'', the department of housing and community development as established by chapter 23B.

[ Definition of "Department'' as amended by 2023, 7, Sec. 191 effective May 30, 2023. See 2023, 7, Sec. 298. For text effective until May 30, 2023, see above.]

  "Department'', the executive office of housing and livable communities.

  "Gateway municipality'', gateway municipality as defined in section 3A of chapter 23A.

  "Housing development incentive program'' or "HDIP'', a program designed to promote increased residential growth, expanded diversity of housing supply, neighborhood stabilization, and economic development within housing development zones in gateway municipalities.

  "Housing development project'', a multi-unit residential rehabilitation project that is located in a gateway municipality and once rehabilitated, shall contain at least 80 per cent market rate units.

  "Housing development zone'' or "HD zone'', a zone designated by a gateway municipality which shall be characterized by a need for multi-unit market rate residential properties.

[ Definition of "Market rate residential unit'' effective for tax years beginning on or after January 1, 2017. See 2016, 219, Sec. 139.]

  "Market rate residential unit'', a residential unit priced consistently with prevailing rents or sale prices in the municipality as determined based on criteria established by the department.

[ Definition of "Qualified project expenditure'' effective for tax years beginning on or after January 1, 2017. See 2016, 219, Sec. 139.]

  "Qualified project expenditure'', an expenditure directly related to the construction or substantial rehabilitation of a certified housing development project, including the cost of site assessment and remediation of hazardous materials, but excluding the purchase of the property, provided, however, that: (i) the department has certified that the proposed project meets the definition of certified housing development project; (ii) prior to construction, the department has certified that all or a portion of the project costs are for new construction or substantial rehabilitation; and (iii) after the construction of the project has been completed, the department has certified that the project has been completed in compliance with this chapter and the requirements and conditions of any prior certifications.

  "Sponsors'', sponsors, as defined in section 25 of chapter 23B.

[ Definition of "Substantial rehabilitation'' and "substantially rehabilitated'' effective for tax years beginning on or after January 1, 2017. See 2016, 219, Sec. 139.]

[ Definition of "Substantial rehabilitation'' and "substantially rehabilitated'' effective until May 30, 2023. For text effective May 30, 2023, see below.]

  "Substantial rehabilitation'' and "substantially rehabilitated'', the needed major redevelopment, repair and renovation of a property, including site assessment and remediation of hazardous materials, but, excluding the purchase of the property, as determined by the department of housing and community development.

[ Definition of "Substantial rehabilitation'' and "substantially rehabilitated'' as amended by 2023, 7, Sec. 192 effective May 30, 2023. See 2023, 7, Sec. 298. For text effective until May 30, 2023, see above.]

  "Substantial rehabilitation'' and "substantially rehabilitated'', the needed major redevelopment, repair and renovation of a property, including site assessment and remediation of hazardous materials, but, excluding the purchase of the property, as determined by the department.