Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1939

Introduced
2/27/25  

Caption

To reform payments in lieu of taxes for state-owned land

Impact

If passed, S1939 would modify how municipalities are reimbursed for state-owned land, particularly emphasizing the importance of environmental services such as carbon storage and habitat preservation. The proposed changes could encourage municipalities to protect natural and working lands while ensuring that local governments receive appropriate financial support through a more equitable reimbursement formula. Moreover, it presents a significant shift in how the state evaluates and compensates for the ecosystem services provided by these lands, potentially benefiting those areas with richer natural resources.

Summary

Senate Bill S1939 aims to reform the current framework for payments in lieu of taxes (PILOT) for state-owned land across Massachusetts. The bill proposes to amend existing chapters related to property valuation and the reimbursement process for municipalities hosting state-owned lands. It seeks to ensure that municipalities are compensated adequately for the value of these lands, which traditionally do not contribute directly to local tax revenues. By establishing a new mechanism for determining reimbursement, the bill intends to maintain fiscal equity among municipalities and enhance financial support for local governance.

Contention

Debate surrounding S1939 centers on the implications of changing the reimbursement structure. Supporters argue that the bill increases fairness by recognizing the ecological contributions of state-owned lands, thus providing municipalities with necessary funding to support local initiatives. Conversely, some critics point out that the bill could impose an additional financial burden on the state budget, raising concerns about the sustainability of funding mechanisms amid economic challenges. Furthermore, there are apprehensions regarding the complexities involved in reassessing land value for reimbursement, which could lead to disputes between state agencies and municipalities.

Companion Bills

No companion bills found.

Previously Filed As

MA S1769

To reform payments in lieu of taxes for state-owned land

MA H2714

To reform payments in lieu of taxes for state-owned land

MA H2697

To reform payments in lieu of taxes for state-owned land

MA S448

Investing in natural and working lands

MA S2091

Reforming energy system planning for equity and climate transformation

MA H4624

Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

MA H2977

Relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees

MA H2978

Relative to payments of property taxes and payments made in lieu of property taxes for certain gaming licensees

MA S1770

For a new forestry deal for Massachusetts private and municipal forest landowners

MA H4791

Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

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