Bill

Bill > H3889


MA H3889

Enabling a local option for a tax on vacant units in large residential buildings


summary

Introduced
06/13/2019
In Committee
06/13/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

By Mr. Connolly of Cambridge, a petition of Mike Connolly and others that cities and towns be authorized to establish an excise tax on vacant units in large residential buildings. Revenue.

AI Summary

This bill would allow cities and towns in Massachusetts to establish an excise tax on vacant residential units in large buildings with at least 10 units. The tax rate would be set at 12.5% of the last agreed upon monthly rental rate for the unit, or at a rate determined by the municipality. Owners of vacant units would be required to register them with the local assessor's office within 30 days, and the assessor would have the authority to investigate and assess the tax on units that are not registered. The tax would not apply to units undergoing redevelopment or reconstruction with proper permits.

Committee Categories

Budget and Finance

Sponsors (22)

Last Action

Accompanied a study order, see H5031 (on 11/04/2020)

bill text


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