AN ACT RELATIVE TO PRELIMINARY TAX BILLS.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. The fourth paragraph of section 23D of chapter 59 of
the General Laws, as appearing in the 1988 Official Edition, is hereby
amended by striking out the first sentence and inserting in place thereof
the following sentence:- Notwithstanding the provisions of the first
paragraph, a city or town which seeks to issue a notice of preliminary tax
for any fiscal year may, with the prior written approval of the
commissioner, require the payment of a preliminary tax in excess of fifty
percent of the tax payable during the preceding fiscal year, to the extent
that such excess represents one-half of the amount of tax accruing as a
result of the loss of exemption from tax that had been granted in
the preceding fiscal year, improvements to the parcel, or the
parcel being taxed as a separate parcel for the first time.
SECTION 2. Said section 23D of said chapter 59, as so appearing,
is hereby further amended by adding the following paragraph:-
Notwithstanding the provisions of any general or special law to the
contrary, the assessors of any city or town which issues a notice of preliminary tax may
add any betterment assessment or apportionment thereof, water rate, annual
sewer use charge and any other charge placed on the annual tax bill to the
preliminary tax on the property to which it relates and such amount shall
become part of the preliminary tax.