Bill
Bill > H1625
MA H1625
Relative to the taxation of public land used for commercial purposes on Massachusetts Port Authority property
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
Relative to the taxation of public land used for commercial use on Massachusetts Port Authority property. Revenue.
AI Summary
This bill amends the existing law to allow for the taxation of public land used for commercial purposes on Massachusetts Port Authority property. The bill specifies that such land, if leased, used, or occupied for a business conducted for profit or for other non-public purposes, shall be valued, classified, assessed, and taxed annually to the lessee, user, or occupant as if they were the owner. The tax shall not be a lien on the real estate itself, but the interest of the lessee may be sold or taken by the collector for non-payment. However, this taxation provision does not apply to uses that are reasonably necessary for the public purpose of a public airport or port facility, such as residential use, hotels, entertainment facilities, office buildings, or retail buildings.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
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/H1625 |
| Bill | https://malegislature.gov/Bills/190/H1625.pdf |
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