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Bill > S1622


MA S1622

MA S1622
Relative to the assessments of long term care facilities


summary

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 to exempt certain long-term care facilities from property taxes. Revenue.

AI Summary

This bill proposes to exempt certain long-term care facilities from paying local real estate taxes. The key provisions are that the facility must be licensed by the Department of Public Health, owned by a charitable organization that is tax-exempt under Section 501(c)(3) of the Internal Revenue Code, did not pay local real estate taxes prior to 2003, and either provides room, board, or care to elders at no more than the cost of delivery or provides financial assistance to elders living in the facility using the charitable organization's assets.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

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

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