Bill > H3266

This bill modifies Section 15 of Chapter 60 of the Massachusetts General Laws, which relates to municipal tax collectors' authority regarding interest, charges, and fees. Specifically, the bill gives tax collectors the discretionary power to waive up to 50% of the total tax liability for any given tax period. This means that if a taxpayer owes a certain amount in taxes, the tax collector can choose to reduce that amount by up to half, potentially providing relief to taxpayers facing financial difficulties. The change expands the tax collector's existing flexibility in managing tax collections by creating a more explicit standard for potential fee or interest reduction. By allowing this discretionary waiver, the bill aims to provide municipal tax collectors with a clear mechanism to offer some financial leniency in tax collection procedures.

Budget and Finance

https://malegislature.gov/Bills/194/H3266