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| 2 | 2 | | HOUSE DOCKET, NO. 224 FILED ON: 1/11/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2816 |
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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 | | Kenneth I. Gordon |
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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 repealing the property tax exemption for Massport lessees. |
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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:Kenneth I. Gordon21st Middlesex1/10/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 224 FILED ON: 1/11/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2816 |
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| 18 | 18 | | By Representative Gordon of Bedford, a petition (accompanied by bill, House, No. 2816) of |
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| 19 | 19 | | Kenneth I. Gordon relative to repealing property tax exemptions for certain lessees of |
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| 20 | 20 | | Massachusetts Port Authority property. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2918 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 repealing the property tax exemption for Massport lessees. |
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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 465 of the acts of 1956 is hereby amended by striking out the first |
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| 32 | 32 | | 2paragraph of section 17 and inserting in place thereof the following paragraph:- |
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| 33 | 33 | | 3 The exercise of the powers granted by this act will be in all respects for the benefit of the |
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| 34 | 34 | | 4people of the Commonwealth, for the increase of their commerce and prosperity, and for the |
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| 35 | 35 | | 5improvement of their health and living conditions, and as the operation and maintenance of the |
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| 36 | 36 | | 6projects by the authority will constitute the performance of essential governmental functions, the |
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| 37 | 37 | | 7authority shall not be required to pay any taxes or assessments upon any project or any property |
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| 38 | 38 | | 8acquired or used by the authority under the provisions of this act or upon the income therefrom, |
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| 39 | 39 | | 9and the bonds issued under the provisions of this act, their transfer and the income therefrom |
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| 40 | 40 | | 10(including any profit made on the sale therefrom) shall at all times be free from taxation within 2 of 2 |
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| 41 | 41 | | 11the commonwealth. However, real property of the authority, if leased, used, or occupied in |
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| 42 | 42 | | 12connection with a business conducted for profit, shall, for the privilege of such lease, use or |
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| 43 | 43 | | 13occupancy, be valued, classified, assessed, and taxed annually as of January 1 to the lessee, user, |
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| 44 | 44 | | 14or occupant in the same manner and to the same extent as if such lessee, user, or occupant were |
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| 45 | 45 | | 15the owner thereof in full. No tax assessed under this section shall be a lien upon the real estate |
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| 46 | 46 | | 16with respect to which it is assessed; nor shall any tax be enforced by any sale or taking of such |
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| 47 | 47 | | 17real estate; but the interest of any lessee therein may be sold or taken by the collector of the town |
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| 48 | 48 | | 18in which the real estate lies for the non-payment of such taxes in the manner provided by law for |
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| 49 | 49 | | 19the sale or taking of real estate for nonpayment of annual taxes. Notwithstanding the previous |
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| 50 | 50 | | 20sentence, such collector may utilize all other remedies provided by chapter 60 of the general laws |
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| 51 | 51 | | 21for the collection of annual taxes upon real estate and for the collection of taxes assessed under |
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| 52 | 52 | | 22this section. The Authority is hereby authorized and empowered to enter into an agreement or |
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| 53 | 53 | | 23agreements with the Boston Redevelopment Authority, with the approval of the mayor of the |
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| 54 | 54 | | 24city, where the Authority will undertake to make the city annual payments in lieu of taxes in |
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| 55 | 55 | | 25connection with any real property acquired and owned by the Authority as a part of the trade and |
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| 56 | 56 | | 26transportation center, the amounts of such payments to be reasonable sums stipulated in such |
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| 57 | 57 | | 27agreement or agreements or determined in accordance with a reasonable formula so stipulated. |
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| 58 | 58 | | 28No such property shall be taxed to a lessee thereof from the Authority regardless of the date of |
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| 59 | 59 | | 29acquisition of such property by the Authority. No revenue bonds of the Authority shall be issued |
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| 60 | 60 | | 30pursuant to section four B of this act until the Authority shall have entered into such agreement |
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| 61 | 61 | | 31or agreements with the Boston Redevelopment Authority, which agreement or agreements shall |
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| 62 | 62 | | 32be conclusively deemed to comply with the provisions hereof if executed by the Boston |
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| 63 | 63 | | 33Redevelopment Authority and the mayor of the city of Boston. |
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