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MA S1513
Relative to exemptions from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
For legislation relative to exemptions from taxation of structures and buildings essential to the operation of agricultural and horticultural lands. Revenue.
AI Summary
This bill amends Chapter 61A of the General Laws to provide an exemption from taxation for certain structures and buildings that are essential to the operation of agricultural and horticultural lands. The exemption applies to structures and buildings constructed or reconstructed after July 1, 2015 that are used directly and exclusively in the raising and production of agricultural and horticultural commodities, for storage, processing, or retail merchandising of such commodities, or for housing regular and essential employees. The exemption is granted for a period of 10 years, after which the property becomes subject to taxation again. If the land or buildings are converted to non-agricultural or non-horticultural use during the exemption period, the property becomes subject to "roll-back taxes" for the years the exemption was in effect.
Committee Categories
Budget and Finance
Sponsors (13)
Michael Brady (D),
David DeCoste (R),
Kenneth Donnelly (D),
Steven Howitt (R),
Donald Humason (R),
Jay Kaufman (D),
Eric Lesser (D),
Brian Murray (D),
Harold Naughton (D),
Keiko Orrall (R),
Richard Ross (R),
John Scibak (D),
Chris Walsh (D),
Last Action
Accompanied a study order, see S2497 (on 04/30/2018)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/S1513 |
| Bill | https://malegislature.gov/Bills/190/S1513.pdf |
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