MA H2399

Bill

MA H2399

Providing for property tax relief for small business owners

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 providing property tax relief for small business owners. Revenue.

AI Summary

This bill provides property tax relief for small business owners in Massachusetts. It amends the state's General Laws to allow a city or town to offer an exemption of up to 10% of the average assessed value of all commercial property, but only for properties owned and occupied by businesses that employed 50 or fewer people in the previous year and have an assessed valuation below $1 million. The bill also requires the director of the Division of Employment and Training to provide a confidential list of such small employers to local assessors annually to help determine eligibility for the tax exemption.

Committee Categories

Budget and Finance

Sponsors (2)

Bruce Ayers (D), Patrick O'Connor (R),

Last Action

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

Official Document

https://malegislature.gov/Bills/191/H2399

(14 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2399
Bill	https://malegislature.gov/Bills/191/H2399.pdf

Bill	Bill Name	Last Action	Type
H2481	Repealing the property tax exemption for Massport lessees	Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling	Similar To
H2482	Updating interest rates for property tax abatements	Accompanied a study order, see H5128	Similar To
H2505	Relative to a senior citizen volunteer property tax reduction	Accompanied a study order, see H5128	Similar To
H2542	Extending a property tax exemption to the surviving spouse of blind persons	Accompanied a study order, see H5128	Similar To
H3995	Authorizing the town of Winchester to establish a senior property tax exemption	Accompanied a new draft, see H4476	Similar To
H4081	Authorizing the town of Arlington to establish a means tested senior citizen property tax exemption	Accompanied a new draft, see H4477	Similar To
H4243	Authorizing the town of Reading to establish a means tested senior citizen property tax exemption	Signed by the Governor, Chapter 50 of the Acts of 2020	Similar To
H5128	Study Order - Revenue matters	Discharged to the committee on House Rules	Replaced by
S1616	Eliminating telecommunications tax exemptions	Accompanied a study order, see H5080	Similar To
S1707	Authorizing the establishment of a mean tested senior citizen property tax exemption	Accompanied H2477	Similar To
S1723	Relative to the taxation of small business in the Commonwealth	Accompanied a study order, see H5031	Similar To
S1763	Relative to clarifying property tax exemptions for solar and wind systems	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S2223	To commission a study on small manufacturing businesses in Massachusetts	Accompanied a study order, see S2533	Similar To
S2243	Relative to the establishment of a Hingham means-tested property tax exemption	Accompanied a new draft, see S2525	Similar To

Bill

Bill Name

Last Action

Type

H2481

Repealing the property tax exemption for Massport lessees

Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling

Similar To

H2482

Updating interest rates for property tax abatements

Accompanied a study order, see H5128

Similar To

H2505

Relative to a senior citizen volunteer property tax reduction

Accompanied a study order, see H5128

Similar To

H2542

Extending a property tax exemption to the surviving spouse of blind persons

Accompanied a study order, see H5128

Similar To

H3995

Authorizing the town of Winchester to establish a senior property tax exemption

Accompanied a new draft, see H4476

Similar To

H4081

Authorizing the town of Arlington to establish a means tested senior citizen property tax exemption

Accompanied a new draft, see H4477

Similar To

H4243

Authorizing the town of Reading to establish a means tested senior citizen property tax exemption

Signed by the Governor, Chapter 50 of the Acts of 2020

Similar To

H5128

Study Order - Revenue matters

Discharged to the committee on House Rules

Replaced by

S1616

Eliminating telecommunications tax exemptions

Accompanied a study order, see H5080

Similar To

S1707

Authorizing the establishment of a mean tested senior citizen property tax exemption

Accompanied H2477

Similar To

S1723

Relative to the taxation of small business in the Commonwealth

Accompanied a study order, see H5031

Similar To

S1763

Relative to clarifying property tax exemptions for solar and wind systems

Bill reported favorably by committee and referred to the committee on Senate Rules

Similar To

S2223

To commission a study on small manufacturing businesses in Massachusetts

Accompanied a study order, see S2533

Similar To

S2243

Relative to the establishment of a Hingham means-tested property tax exemption

Accompanied a new draft, see S2525

Similar To

Bill > H2399

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

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