MA H3352

Bill

Supporting local business retention

Introduced
01/23/2017

In Committee
10/02/2017

Crossed Over
09/27/2017

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to taxes assessed on commercial real estate and personal property of small businesses. Revenue.

AI Summary

This bill allows cities and towns in Massachusetts to provide up to a 50% tax abatement on commercial real estate and personal property taxes for small businesses that can demonstrate a hardship caused by a public works project or actions taken by a municipal utility company. The abatement is limited to no more than two consecutive years and the municipality can set eligibility criteria based on the number of employees or gross receipts. Small businesses must apply for the abatement within one year of the end of the actions causing the hardship.

Committee Categories

Budget and Finance

Sponsors (8)

Carlos González (D), Donald Humason (R), Eric Lesser (D), James Miceli (D), Rady Mom (D), Shaunna O'Connell (R), John Scibak (D), Aaron Vega (D),

Last Action

Read; and referred to the committee on Senate Rules (on 10/02/2017)

Official Document

https://malegislature.gov/Bills/190/H3352

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H3352
Bill	https://malegislature.gov/Bills/190/H3352.pdf

Bill	Bill Name	Last Action	Type
H1581	Ensuring consistent reimbursement of PILOT funding	Accompanied a study order, see H4244	Similar To
H1608	Relative to exempting farmers’ markets from certain property taxes	Accompanied a study order, see H4244	Similar To
H1613	To reduce taxes generated by charitable raffles and bazaars	Accompanied a study order, see H4244	Similar To
H1640	Relative to regional transportation ballot initiatives	Accompanied S1551	Similar To
H4093	To ensure compliance with federal standards regarding the handling of federal tax information	Accompanied a new draft, see H4441	Similar To
S1525	Relative to the small commercial tax exemption	Accompanied a study order, see S2497	Similar To
S1640	Relative to corporate excise tax reform	Accompanied a study order, see S2497	Similar To
S1647	To phase out the corporate excise tax on property of net worth	Accompanied a study order, see S2497	Similar To
S1650	Reducing the sales tax to 5 percent	Accompanied a study order, see S2497	Similar To
S2124	Improving real property tax abatements, application deadlines, and deferrals	Reprinted as amended, see S2135	Similar To
S2356	Similar Bills	see H2623	Similar To
S2670	Creating senior tax relief in the town of Carver.	Signed by the Governor, Chapter 299 of the Acts of 2018	Similar To

Bill > H3352

MA H3352

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (8)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary