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HOUSE DOCKET, NO. 1726 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2857
The Commonwealth of Massachusetts
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PRESENTED BY:
Sally P. Kerans
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act providing for regional land assessment values for a certain regional airport.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Sally P. Kerans13th Essex1/18/2023 1 of 2
HOUSE DOCKET, NO. 1726 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2857
By Representative Kerans of Danvers, a petition (accompanied by bill, House, No. 2857) of
Sally P. Kerans relative to regional assessment values for Beverly airport land in the town of
Danvers. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act providing for regional land assessment values for a certain regional airport.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Notwithstanding section 5D of chapter 59 of the General Laws, or any other
2general or special law to the contrary, the city of Beverly shall not be liable to taxation for land
3in the town of Danvers held for the Beverly airport; but the city of Beverly shall annually on July
41 pay to the town of Danvers the amount that would be assessable for the next following fiscal
5year upon a valuation equal to the average of the assessed taxable valuations of the land, which
6shall not include buildings or other structures, the assessed valuation for each assessment date
7being reduced by all abatements, if any. If the land subject to this act was not separately assessed
8or was exempt from taxation on any of said assessment dates, the fair cash value of the land on
9such assessment date shall for the purposes of this act be deemed to be the assessed valuation
10thereof on such date. Payments made by the city of Beverly pursuant to this act for the year when
11the town of Danvers shall have made a general revaluation of all its real property for purposes of
12taxation shall not be less than payments made to the town for the year immediately preceding the
13general revaluation. Whenever the town of Danvers shall be certified by the commissioner or 2 of 2
14revenue as assessing property at full and fair cash valuation under the provisions of section 56 of
15chapter 40 of the General Laws, the valuation of such land shall be determined by the assessors
16of the town of Danvers as of January 1 of the year of such certification subject to the
17commissioner's determination, under the provisions of section 1A of chapter 58 and subsection
18(c) of section 2A of chapter 59 of the General Laws, that said valuations are at full and fair cash
19valuation. The valuations so determined shall be used for the purpose of payments authorized by
20this act in the year succeeding such determination and the following years thereafter.
21 SECTION 2. The city of Beverly, if aggrieved by the determination of the assessors, may
22within 6 months after written notice thereof appeal to the appellate tax board. Any part of such
23land or buildings from which any revenue in the nature of rent is received shall be subject to
24taxation.
25 SECTION 3. Under this act, revenue received for land used for the take-off and landing
26of aircraft, including runways and taxi strips, or for the use of buildings on such property which
27are used as a terminal or administration building or for housing, servicing and repairing aircraft,
28shall not be deemed to be rent or revenue in the nature of rent within the meaning of this section.