MA S1792

Bill

Relative to exemptions from taxation of structures and buildings essential to the operation of agricultural and horticultural lands

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation relative to exemptions from taxation of structures and buildings essential to the operation of agricultural and horticultural lands. Revenue.

AI Summary

This bill amends Chapter 61A of the General Laws to provide a tax exemption for certain structures and buildings that are essential to the operation of agricultural and horticultural lands. The bill exempts from taxation, for a period of 10 years, any new structures and buildings that are used directly and exclusively in the raising and production for sale of agricultural and horticultural commodities, or that are used for the storage, processing, or retail merchandising of such commodities. The bill also exempts structures and buildings used to provide housing for regular and essential employees, as well as those used for indoor exercise arenas and the production of maple syrup, honey, and beeswax. The exemption must be applied for by the owner and approved by the local assessor, and the exemption will continue only as long as the structures and buildings are used for the specified purposes.

Committee Categories

Budget and Finance

Sponsors (11)

Michael Brady (D), Michelle Ciccolo (D), David DeCoste (R), Ryan Fattman (R), Colleen Garry (D), Susan Gifford (R), Anne Gobi (D), Steven Howitt (R), Patrick O'Connor (R), Norm Orrall (R), Dean Tran (R),

Last Action

Accompanied a study order, see H5080 (on 11/02/2020)

Official Document

https://malegislature.gov/Bills/191/S1792

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/S1792
Bill	https://malegislature.gov/Bills/191/S1792.pdf

Bill	Bill Name	Last Action	Type
H2478	Relative to establishing a special commission to study the efficacy of funding the construction of public safety buildings through the sales tax	Accompanied a study order, see H5128	Similar To
H2541	To exempt certain veterans from the state tax	Accompanied a study order, see H5128	Similar To
H2594	Providing for prisoners of war	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2602	Providing for a certain real property tax exemption	Accompanied a study order, see H5080	Similar To
H2622	Clarifying the limited exemption from taxation of certain facilities for the treatment of committed mentally ill patients	Accompanied a study order, see H5080	Similar To
H2629	Relative to the film tax credit	Accompanied a study order, see H5080	Similar To
H5080	Study Order	Discharged to the committee on House Rules	Replaced by
S1616	Eliminating telecommunications tax exemptions	Accompanied a study order, see H5080	Similar To
S1680	Relative to tax exemptions on gun safes and trigger locks	Accompanied a study order, see H5080	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
S444	Relative to the pesticide board	Accompanied a study order, see S2540	Similar To

Bill > S1792

MA S1792

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (11)

Last Action

Official Document

bill text

bill summary

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