MA H2852

Bill

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

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd 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 a local excise tax on vacant residential units in buildings with at least 6 dwelling units. The tax rate would be 12.5% of the unit's last agreed-upon monthly rental rate or a rate determined by the municipality. Owners would be required to register vacant units with the local assessor, who would then assess and collect the tax. The tax would not apply to vacant units undergoing redevelopment or reconstruction with permits. This bill aims to encourage owners to rent out vacant units and increase the availability of housing in local communities.

Committee Categories

Budget and Finance

Sponsors (6)

Mike Connolly (D)*, Michelle DuBois (D), Nika Elugardo (D), Tami Gouveia (D), Chris Hendricks (D), Lindsay Sabadosa (D),

Last Action

Accompanied a study order, see H5043 (on 08/29/2022)

Official Document

https://malegislature.gov/Bills/192/H2852

(31 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H2852
Bill	https://malegislature.gov/Bills/192/H2852.pdf

Bill	Bill Name	Last Action	Type
H2537	Relative to the Board of Building Regulations and Standards	Accompanied a study order, see H5221	Similar To
H2815	Amending the tax deduction for medical, dental and other expenses	Accompanied a study order, see H5043	Similar To
H2842	To remove the film tax credit expiration date	Accompanied a study order, see H5250	Similar To
H2859	Creating a protective facial covering sales tax exemption	Accompanied a study order, see H5043	Similar To
H3039	Establishing a local option gas tax	No further action taken	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
H3906	Establishing an extended sales tax holiday in 2021	Accompanied a study order, see H5245	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
H4008	Repealing certain tax expenditures	Chapter 68 of the Acts of 2021	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
H4866	Resolutions designating August 13th and 14th, 2022 as the sales tax holiday	Adopted	Similar To
H5043	Revenue	No further action taken	Replaced by
H825	Providing a local option for ranked choice voting in municipal elections	Accompanied a study order, see H5026	Similar To
S1362	Providing a tax exemption for certain qualifying real estate in the town of Hamilton	Signed by the Governor, Chapter 112 of the Acts of 2021	Similar To
S1711	To authorize a local option for group retirement classification	Accompanied a study order, see S2679	Similar To
S1807	Relative to excise tax repayments	No further action taken	Similar To
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
S1811	To invest in our communities	Accompanied a study order, see H5247	Similar To
S1851	Closing the single sales factor tax loophole	Accompanied a study order, see H5247	Similar To
S1858	Promoting student loan repayment	Accompanied a study order, see H4894	Similar To
S1911	Relative to the Massachusetts estate tax code	Accompanied a new draft, see H4997	Similar To
S1912	To make childcare and preschool more affordable for working families	Accompanied S1878	Similar To
S1914	To promote healthy alternatives to sugary drinks	Accompanied a study order, see H5250	Similar To
S1915	To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing	Accompanied a study order, see H5250	Similar To
S1929	Establishing a college tuition tax deduction	Accompanied a study order, see H4894	Similar To
S1930	Supporting job growth in the Commonwealth	Accompanied a study order, see H5250	Similar To
S1932	Improving the tax administrative laws of the Commonwealth	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
S5	Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars	Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)	Similar To

Bill

Bill Name

Last Action

Type

H2537

Relative to the Board of Building Regulations and Standards

Accompanied a study order, see H5221

Similar To

H2815

Amending the tax deduction for medical, dental and other expenses

Accompanied a study order, see H5043

Similar To

H2842

To remove the film tax credit expiration date

Accompanied a study order, see H5250

Similar To

H2859

Creating a protective facial covering sales tax exemption

Accompanied a study order, see H5043

Similar To

H3039

Establishing a local option gas tax

No further action taken

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

H3906

Establishing an extended sales tax holiday in 2021

Accompanied a study order, see H5245

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

H4008

Repealing certain tax expenditures

Chapter 68 of the Acts of 2021

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

H4866

Resolutions designating August 13th and 14th, 2022 as the sales tax holiday

Adopted

Similar To

H5043

Revenue

No further action taken

Replaced by

H825

Providing a local option for ranked choice voting in municipal elections

Accompanied a study order, see H5026

Similar To

S1362

Providing a tax exemption for certain qualifying real estate in the town of Hamilton

Signed by the Governor, Chapter 112 of the Acts of 2021

Similar To

S1711

To authorize a local option for group retirement classification

Accompanied a study order, see S2679

Similar To

S1807

Relative to excise tax repayments

No further action taken

Similar To

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

S1811

To invest in our communities

Accompanied a study order, see H5247

Similar To

S1851

Closing the single sales factor tax loophole

Accompanied a study order, see H5247

Similar To

S1858

Promoting student loan repayment

Accompanied a study order, see H4894

Similar To

S1911

Relative to the Massachusetts estate tax code

Accompanied a new draft, see H4997

Similar To

S1912

To make childcare and preschool more affordable for working families

Accompanied S1878

Similar To

S1914

To promote healthy alternatives to sugary drinks

Accompanied a study order, see H5250

Similar To

S1915

To eliminate the tax deduction for direct-to-consumer pharmaceutical marketing

Accompanied a study order, see H5250

Similar To

S1929

Establishing a college tuition tax deduction

Accompanied a study order, see H4894

Similar To

S1930

Supporting job growth in the Commonwealth

Accompanied a study order, see H5250

Similar To

S1932

Improving the tax administrative laws of the Commonwealth

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

Proposal for a legislative amendment to the Constitution to provide resources for education and transportation through an additional tax on incomes in excess of one million dollars

Amendment again agreed to - see Senate Roll Call #48 and House Roll Call #38 (Yeas 159 to Nays 41)

Similar To

Bill > H2852

MA H2852

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (6)

Last Action

Official Document

bill text

bill summary

bill summary

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