Bill > H3125

This bill proposes an amendment to Chapter 59 of the Massachusetts General Laws regarding property tax exemptions for privately owned public use airports. Specifically, the bill would create a new tax provision that exempts a portion of airport property from taxation, but only for airports that are listed in the current Statewide Airport System Plan. The exemption would apply to the area of the property used for airport purposes, as defined by section 35 of chapter 90 of the General Laws, and would exclude any portions of the airport that are exclusively used for non-aviation related activities. This means that while an airport might own land used for commercial or other non-flight purposes, those specific areas would still be subject to regular property taxation. The bill aims to provide a targeted tax benefit to airports that serve a public use function, potentially reducing their operational costs and supporting local aviation infrastructure.

Budget and Finance

https://malegislature.gov/Bills/194/H3125