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Bill > H2869


MA H2869

MA H2869
To insure fair taxation of affordable housing


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

Relative to the classification of real property for purposes of taxation. Revenue.

AI Summary

This bill amends Section 38 of Chapter 59 of the General Laws to change how assessors determine the fair cash valuation of real property for taxation purposes. The key provisions are: (1) assessors must consider any recorded use restrictions when determining fair cash valuation; (2) real property must be classified into one of four classes - residential, open, commercial, or industrial; and (3) the applicable tax rate for each class, as determined under Section 23A of Chapter 59, will be applied to the taxable valuation of that class of property to calculate the taxes due.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4725 (on 06/17/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/H2869
BillText https://malegislature.gov/Bills/193/H2869.pdf
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