MA H2540

Bill

MA H2540

To insure fair taxation of affordable housing

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to the classification of real property for purposes of taxation. Revenue.

AI Summary

This bill amends Section 38 of Chapter 59 of the General Laws to require assessors to consider any restrictions to the use of the property that have been recorded with the deed when determining the fair cash valuation of real estate for taxation purposes. The bill also classifies real property into four classes: residential, open, commercial, and industrial, and specifies that the assessors shall apply the appropriate tax rates for each class to determine the tax due on the property.

Committee Categories

Budget and Finance

Sponsors (1)

David Linsky (D),

Last Action

Accompanied a study order, see H5128 (on 11/19/2020)

Official Document

https://malegislature.gov/Bills/191/H2540

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2540
Bill	https://malegislature.gov/Bills/191/H2540.pdf

Bill	Bill Name	Last Action	Type
H216	Defining client, intended use and intended user in real property appraisal assignments and reports	Accompanied a study order, see H5043	Similar To
H2539	Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes	Accompanied a study order, see H5128	Similar To
H2600	Relative to municipal option abatement for contaminated real property	Accompanied a study order, see H5080	Similar To
H2602	Providing for a certain real property tax exemption	Accompanied a study order, see H5080	Similar To
H2649	Relative to conservation restrictions	Accompanied a study order, see H5080	Similar To
H2660	Relative to the taxation of inventory in manufacturing	Accompanied a study order, see H5040	Similar To
H5128	Study Order - Revenue matters	Discharged to the committee on House Rules	Replaced by
S1714	Relative to the fair taxation of alcoholic beverages	Accompanied a study order, see H5080	Similar To
S1723	Relative to the taxation of small business in the Commonwealth	Accompanied a study order, see H5031	Similar To
S1809	Relative to diverse marketing programs	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To

Bill

Bill Name

Last Action

Type

H216

Defining client, intended use and intended user in real property appraisal assignments and reports

Accompanied a study order, see H5043

Similar To

H2539

Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes

Accompanied a study order, see H5128

Similar To

H2600

Relative to municipal option abatement for contaminated real property

Accompanied a study order, see H5080

Similar To

H2602

Providing for a certain real property tax exemption

Accompanied a study order, see H5080

Similar To

H2649

Relative to conservation restrictions

Accompanied a study order, see H5080

Similar To

H2660

Relative to the taxation of inventory in manufacturing

Accompanied a study order, see H5040

Similar To

H5128

Study Order - Revenue matters

Discharged to the committee on House Rules

Replaced by

S1714

Relative to the fair taxation of alcoholic beverages

Accompanied a study order, see H5080

Similar To

S1723

Relative to the taxation of small business in the Commonwealth

Accompanied a study order, see H5031

Similar To

S1809

Relative to diverse marketing programs

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

Bill > H2540

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary