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The 192nd General Court of the Commonwealth of Massachusetts

AN ACT AUTHORIZING THE CITY OF CAMBRIDGE TO ALLOW FOR A PERSONAL PROPERTY TAX EXEMPTION OF $20,000 OR LESS.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Notwithstanding section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the city of Cambridge may provide for exemption from taxation of personal property not in excess of $20,000 of value.

SECTION 2.  The city council of the city of Cambridge shall vote to establish a minimum value of personal property subject to taxation. Such value shall be subject to the limitations contained in section 1.

SECTION 3.  This act shall take effect upon its acceptance by majority vote of the city council of the city of Cambridge.

Approved, January 7, 2021.