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Bill > H2481


MA H2481

Repealing the property tax exemption for Massport lessees


summary

Introduced
01/22/2019
In Committee
02/27/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to repealing property tax exemptions for certain lessees of Massachusetts Port Authority property. Revenue.

AI Summary

This bill proposes to repeal the property tax exemption for certain lessees of Massachusetts Port Authority (Massport) property. Under the current law, real property owned by Massport and leased to a private business for profit is exempt from being taxed directly to the lessee. This bill would remove that exemption, allowing the local municipality to tax the lessee of the Massport property as if they were the owner, though the tax would not be a lien on the actual property itself. The bill also authorizes Massport to enter into agreements with the Boston Redevelopment Authority to make annual payments in lieu of taxes for Massport-owned property in the city of Boston.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling (on 02/27/2020)

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