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| 2 | 2 | | HOUSE DOCKET, NO. 1093 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2700 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Bruce J. Ayers |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act providing for property tax relief for small business owners. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/18/2023Adam Scanlon14th Bristol1/26/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1093 FILED ON: 1/18/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2700 |
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| 18 | 18 | | By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 2700) of Bruce |
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| 19 | 19 | | J. Ayers and Adam Scanlon relative to providing property tax relief for small business owners. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2824 OF 2021-2022.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act providing for property tax relief for small business owners. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. Chapter 59 of the General Laws is hereby amended by inserting after |
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| 32 | 32 | | 2section 5J, the following section:— |
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| 33 | 33 | | 3 Section 5K. With respect to each parcel of real property classified as class three, |
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| 34 | 34 | | 4commercial, in each city or town certified by the commissioner to be assessing all property at its |
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| 35 | 35 | | 5full and fair cash valuation, and at the option of the board of selectmen or mayor, with the |
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| 36 | 36 | | 6approval of the city council, there shall be an exemption equal to not more than 10 percent of the |
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| 37 | 37 | | 7average assessed value of all property classified as class 3 commercial property; provided, |
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| 38 | 38 | | 8however, that such an exemption shall only be applied to property that is owned and occupied by |
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| 39 | 39 | | 9a business that employed 50 persons or less in the year preceding the assessment date for the |
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| 40 | 40 | | 10property; and provided further that such an exemption shall only apply to property with an 2 of 2 |
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| 41 | 41 | | 11assessed valuation below 1 million dollars. This exemption shall be in addition to any |
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| 42 | 42 | | 12exemptions allowable under section 5. The value of exemption granted under this section shall |
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| 43 | 43 | | 13be borne by the combined value of class 3 commercial property. |
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| 44 | 44 | | 14 For the purpose of this section the determination of the number of persons employed by |
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| 45 | 45 | | 15the director of the division of employment and training pursuant of section 64A of chapter 151A. |
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| 46 | 46 | | 16 Section 2. Chapter 151A of the General Laws is hereby amended by inserting after |
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| 47 | 47 | | 17section 64, the following new section:— |
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| 48 | 48 | | 18 Section 64A. The director shall on or before July first of each year provide to the |
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| 49 | 49 | | 19chairman of the board of assessors in each city and town a list of all employers located in said |
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| 50 | 50 | | 20city or town with an average annual employment of 50 persons or less during the previous year. |
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| 51 | 51 | | 21The list shall be confidential and shall be used only by the assessor or employees duly designated |
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| 52 | 52 | | 22by the assessors for the purpose of determining eligibility for property tax exemptions pursuant |
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| 53 | 53 | | 23to section 5K of chapter 59. |
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