Bill > S2052

This bill provides local municipalities (cities and towns) with the option to completely exempt licensed commercial fishermen, lobstermen, oyster farmers, and other fish farmers from property taxes through a 100% tax abatement. Specifically, the bill amends Section 5 of Chapter 59 of the Massachusetts General Laws, allowing individual city or town boards of assessors to decide whether to adopt this tax exemption. If a municipality chooses to accept this provision, its board of assessors will have the authority to create specific eligibility criteria for determining which local fishermen can receive the full property tax exemption. This means that while the bill creates the potential for a comprehensive property tax break for commercial fishing professionals, each local government must actively choose to implement the exemption and will have discretion in defining the precise qualifications for receiving the tax relief.

Budget and Finance

https://malegislature.gov/Bills/194/S2052