MA S1874

Bill

MA S1874

Relative to payments in lieu of taxation by organizations exempt from the property tax

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation relative to payments in lieu of taxation by organizations exempt from the property tax. Revenue.

AI Summary

This bill amends Chapter 59 of the Massachusetts General Laws to require organizations exempt from property tax under clause third of Section 5 (such as non-profit organizations) that own property valued at $15 million or more in a city or town that has voted to accept this provision to make payments in lieu of taxation on their real and personal property. These payments would be equal to 25% of the amount that would be paid if the property were not tax-exempt. The bill also allows cities and towns that accept this provision to adopt ordinances or bylaws to provide for agreements with these organizations, including exemptions from payment, consideration of community benefits as payment, and administration of the payments.

Committee Categories

Budget and Finance

Sponsors (12)

Adam Gómez (D)*, Harriette Chandler (D), Jo Comerford (D), Mike Connolly (D), Jamie Eldridge (D), Sean Garballey (D), Pat Jehlen (D), Mary Keefe (D), Jason Lewis (D), Becca Rausch (D), Maria Robinson (D), Erika Uyterhoeven (D),

Last Action

Accompanied a study order, see H5279 (on 10/06/2022)

Official Document

https://malegislature.gov/Bills/192/S1874

(21 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1874
Bill	https://malegislature.gov/Bills/192/S1874.pdf

Bill	Bill Name	Last Action	Type
H2921	Relative to tax abatement for permanently disabled veterans	No further action taken	Similar To
H2982	To exempt certain veterans from the state tax	Accompanied a study order, see H5250	Similar To
H2983	Extending a property tax exemption to the surviving spouse of blind persons	Accompanied a study order, see H5250	Similar To
H3734	Authorizing the town of Harvard to establish a cap on property taxes for means tested senior citizens	Amendment #1 (Garlick) adopted	Similar To
H3766	Authorizing the city of Melrose to establish a means tested senior citizen property tax exemption	Signed by the Governor, Chapter 100 of the Acts of 2022	Similar To
H3767	Authorizing the city of Melrose to regulate certain property tax exemption eligibility requirements for the elderly	Signed by the Governor, Chapter 390 of the Acts of 2022	Similar To
H3901	Authorizing the town of Mendon to establish a means-tested senior citizen property tax exemption	Signed by the Governor, Chapter 241 of the Acts of 2022	Similar To
H3989	To give the town of Leicester authority to grant full annual property tax exemptions to the surviving spouse of Rutland Police Detective and Leicester resident John D. Songy	Signed by the Governor, Chapter 225 of the Acts of 2022	Similar To
H4107	Authorizing the town of Lincoln to establish a means tested senior citizen property tax exemption program	Read second and ordered to a third reading	Similar To
H5019	Authorizing the town of Harvard to establish a cap on property taxes for means tested senior citizens	Signed by the Governor, Chapter 190 of the Acts of 2022	Similar To
H5279	Study Order	No further action taken	Replaced by
S1808	Providing tax relief to seniors while creating affordable housing	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1823	Relative to property tax deferral for estates	Accompanied a study order, see H5352	Similar To
S1825	Relative to the surplus from a tax title sale	Accompanied a study order, see H5247	Similar To
S1845	Relative to senior citizen property tax credits	Accompanied a study order, see H5247	Similar To
S1885	Relative to senior property tax deferral	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1916	Authorizing the establishment of a mean tested senior citizen property tax exemption	Accompanied H2915	Similar To
S1945	Establishing a local option to exempt fishermen from property taxes	Accompanied a study order, see S2743	Similar To
S2512	Authorizing the town of Andover to establish a means tested senior citizen property tax exemption	Signed by the Governor, Chapter 210 of the Acts of 2022	Similar To
S2526	Relative to raising the income threshold for senior real property tax deferments in the town of Milton	Signed by the Governor, Chapter 71 of the Acts of 2022	Similar To
S358	To preserve early education support for families	Accompanied a new draft, see S2883	Similar To

Bill

Bill Name

Last Action

Type

H2921

Relative to tax abatement for permanently disabled veterans

No further action taken

Similar To

H2982

To exempt certain veterans from the state tax

Accompanied a study order, see H5250

Similar To

H2983

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

Accompanied a study order, see H5250

Similar To

H3734

Authorizing the town of Harvard to establish a cap on property taxes for means tested senior citizens

Amendment #1 (Garlick) adopted

Similar To

H3766

Authorizing the city of Melrose to establish a means tested senior citizen property tax exemption

Signed by the Governor, Chapter 100 of the Acts of 2022

Similar To

H3767

Authorizing the city of Melrose to regulate certain property tax exemption eligibility requirements for the elderly

Signed by the Governor, Chapter 390 of the Acts of 2022

Similar To

H3901

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

Signed by the Governor, Chapter 241 of the Acts of 2022

Similar To

H3989

To give the town of Leicester authority to grant full annual property tax exemptions to the surviving spouse of Rutland Police Detective and Leicester resident John D. Songy

Signed by the Governor, Chapter 225 of the Acts of 2022

Similar To

H4107

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

Read second and ordered to a third reading

Similar To

H5019

Authorizing the town of Harvard to establish a cap on property taxes for means tested senior citizens

Signed by the Governor, Chapter 190 of the Acts of 2022

Similar To

H5279

Study Order

No further action taken

Replaced by

S1808

Providing tax relief to seniors while creating affordable housing

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

Similar To

S1823

Relative to property tax deferral for estates

Accompanied a study order, see H5352

Similar To

S1825

Relative to the surplus from a tax title sale

Accompanied a study order, see H5247

Similar To

S1845

Relative to senior citizen property tax credits

Accompanied a study order, see H5247

Similar To

S1885

Relative to senior property tax deferral

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

Similar To

S1916

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

Accompanied H2915

Similar To

S1945

Establishing a local option to exempt fishermen from property taxes

Accompanied a study order, see S2743

Similar To

S2512

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

Signed by the Governor, Chapter 210 of the Acts of 2022

Similar To

S2526

Relative to raising the income threshold for senior real property tax deferments in the town of Milton

Signed by the Governor, Chapter 71 of the Acts of 2022

Similar To

S358

To preserve early education support for families

Accompanied a new draft, see S2883

Similar To

Bill > S1874

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (12)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary