MA S1626

Bill

MA S1626

Relative to charitable organizations and property taxes

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation relative to charitable organizations and property taxes. Revenue.

AI Summary

This bill amends Section 5 of Chapter 59 of the General Laws in Massachusetts, which relates to property tax exemptions for charitable organizations. Specifically, it clarifies the definition of "charitable organization" to align with the federal tax code's definition under Section 501(c). The bill also exempts from property taxes the real estate owned by or held in trust for a charitable organization and occupied by the organization or its officers for its purposes, as well as real estate purchased by a charitable organization for the purpose of relocation, for up to two years after the purchase.

Committee Categories

Budget and Finance

Sponsors (3)

Ryan Fattman (R), Donald Humason (R), Richard Ross (R),

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

Official Document

https://malegislature.gov/Bills/190/S1626

(21 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1626
Bill	https://malegislature.gov/Bills/190/S1626.pdf

Bill	Bill Name	Last Action	Type
H1524	Relative to the establishment of a means tested senior citizen property tax exemption	Accompanied a new draft, see H4001	Similar To
H1525	Repealing the property tax exemption for Massport lessees	Accompanied a study order, see H4244	Similar To
H1526	Updating interest rates for property tax abatements	Accompanied a study order, see H4244	Similar To
H1538	Relative to a senior citizen volunteer property tax reduction	Accompanied a study order, see H4244	Similar To
H1557	To broaden eligibility for relief from disproportionate property tax burdens	No further action taken	Similar To
H1571	Extending a property tax exemption to the surviving spouse of blind persons	Accompanied a study order, see H4244	Similar To
H1573	Relative to the property tax classification of small businesses	Accompanied a study order, see H4244	Similar To
H1597	Reducing tax liability for grandparents raising grandchildren	Accompanied a study order, see H4244	Similar To
H1638	Providing property tax relief for certain caregivers	Accompanied a study order, see H4244	Similar To
H3693	Relative to property tax exemptions for rental properties in the town of Lincoln deed restricted as affordable housing	Accompanied a new draft, see H4004	Similar To
H4258	Authorizing the Town of Hopkinton to establish a means-tested senior citizen property tax exemption	Accompanied a new draft, see H4389	Similar To
H4847	Relative to raising the income threshold for senior real property tax deferments in the town of Brookline	Enacted and laid before the Governor	Similar To
H4978	Authorizing the town of Westford to establish a means tested senior citizen property tax exemption	Accompanied a new draft, see H4998	Similar To
S1492	Repealing the property tax exemption for Massport lessees	Accompanied a study order, see S2497	Similar To
S1506	Relative to the establishment of a means tested senior citizen property tax exemption	Accompanied a new draft, see H4001	Similar To
S1543	Increasing the property tax deferral for seniors	Accompanied S1503	Similar To
S1597	Excluding small businesses from personal property tax	Accompanied a study order, see S2497	Similar To
S1615	Relative to solar and wind property tax exemptions	Accompanied a new draft, see S2160	Similar To
S1673	Relative to property tax relief for senior citizens	Accompanied a study order, see S2497	Similar To
S2160	Relative to clarifying property tax exemptions for solar and wind systems	New draft substituted, see S2364	Similar To
S2497	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue matters	Reported (in part) by S1507	Replaced by

Bill

Bill Name

Last Action

Type

H1524

Relative to the establishment of a means tested senior citizen property tax exemption

Accompanied a new draft, see H4001

Similar To

H1525

Repealing the property tax exemption for Massport lessees

Accompanied a study order, see H4244

Similar To

H1526

Updating interest rates for property tax abatements

Accompanied a study order, see H4244

Similar To

H1538

Relative to a senior citizen volunteer property tax reduction

Accompanied a study order, see H4244

Similar To

H1557

To broaden eligibility for relief from disproportionate property tax burdens

No further action taken

Similar To

H1571

Extending a property tax exemption to the surviving spouse of blind persons

Accompanied a study order, see H4244

Similar To

H1573

Relative to the property tax classification of small businesses

Accompanied a study order, see H4244

Similar To

H1597

Reducing tax liability for grandparents raising grandchildren

Accompanied a study order, see H4244

Similar To

H1638

Providing property tax relief for certain caregivers

Accompanied a study order, see H4244

Similar To

H3693

Relative to property tax exemptions for rental properties in the town of Lincoln deed restricted as affordable housing

Accompanied a new draft, see H4004

Similar To

H4258

Authorizing the Town of Hopkinton to establish a means-tested senior citizen property tax exemption

Accompanied a new draft, see H4389

Similar To

H4847

Relative to raising the income threshold for senior real property tax deferments in the town of Brookline

Enacted and laid before the Governor

Similar To

H4978

Authorizing the town of Westford to establish a means tested senior citizen property tax exemption

Accompanied a new draft, see H4998

Similar To

S1492

Repealing the property tax exemption for Massport lessees

Accompanied a study order, see S2497

Similar To

S1506

Relative to the establishment of a means tested senior citizen property tax exemption

Accompanied a new draft, see H4001

Similar To

S1543

Increasing the property tax deferral for seniors

Accompanied S1503

Similar To

S1597

Excluding small businesses from personal property tax

Accompanied a study order, see S2497

Similar To

S1615

Relative to solar and wind property tax exemptions

Accompanied a new draft, see S2160

Similar To

S1673

Relative to property tax relief for senior citizens

Accompanied a study order, see S2497

Similar To

S2160

Relative to clarifying property tax exemptions for solar and wind systems

New draft substituted, see S2364

Similar To

S2497

Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue matters

Reported (in part) by S1507

Replaced by

Bill > S1626

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

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