Bill
Bill > H2621
MA H2621
Relative to the taxation of public land used for commercial purposes on Massachusetts Port Authority property
summary
Introduced
01/22/2019
01/22/2019
In Committee
03/04/2020
03/04/2020
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
Relative to the taxation of public land used for commercial use on Massachusetts Port Authority property. Revenue.
AI Summary
This bill amends the existing laws related to the taxation of public land used for commercial purposes on Massachusetts Port Authority (MassPort) property. The bill removes a provision that exempted MassPort property from being taxed to a lessee, and instead allows real property of MassPort to be taxed to the lessee, user, or occupant if the property is leased, used, or occupied for a business conducted for profit or for other non-public purposes. The bill specifies that the tax shall be assessed and collected in the same manner as real estate taxes, but the tax shall not be a lien on the real estate itself. The bill also clarifies that the taxation provision does not apply to uses that are reasonably necessary for the public purpose of an airport or port facility, such as residential use, hotels, entertainment facilities, office buildings, or retail buildings.
Committee Categories
Budget and Finance
Sponsors (7)
Joseph Boncore (D),
Daniel Cullinane (D),
Dan Hunt (D),
Mike Moran (D),
Mike Rush (D),
Danny Ryan (D),
Angelo Scaccia (D),
Last Action
Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling (on 03/04/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/H2621 |
| Bill | https://malegislature.gov/Bills/191/H2621.pdf |
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