Bill > H3215

This bill amends Section 64 of Chapter 59 of the Massachusetts General Laws to modify how utility companies handle property tax payments during appeals. Specifically, the bill requires public utilities (which are defined in another section of Massachusetts law) to pay 100% of the property tax owed before they can file an appeal challenging the tax assessment. Previously, utility companies may have been able to appeal property tax assessments without fully paying the taxes first. By mandating full upfront payment, the bill aims to ensure that local governments receive the full property tax revenue from utility companies before any dispute or appeal process begins, potentially improving municipal revenue predictability and reducing potential financial uncertainty for local jurisdictions.