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| 2 | 2 | | HOUSE DOCKET, NO. 3622 FILED ON: 1/20/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2891 |
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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 | | Rita A. Mendes |
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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 establishing a municipal tax assessment increase limit. |
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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:Rita A. Mendes11th Plymouth1/20/2023Michelle M. DuBois10th Plymouth2/7/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 3622 FILED ON: 1/20/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2891 |
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| 18 | 18 | | By Representative Mendes of Brockton, a petition (accompanied by bill, House, No. 2891) of |
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| 19 | 19 | | Rita A. Mendes and Michelle M. DuBois relative to establishing a municipal tax assessment |
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| 20 | 20 | | increase limit. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Third General Court |
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| 24 | 24 | | (2023-2024) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act establishing a municipal tax assessment increase limit. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Section 21C of chapter 59 of the General Laws, as appearing in the 2020 Official Edition, |
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| 30 | 30 | | 2is hereby amended by adding the following paragraph:- |
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| 31 | 31 | | 3 (o) The local appropriating authority of any city or town may, by majority vote, seek |
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| 32 | 32 | | 4voter approval to limit the annual increase on the total taxes assessed on real property classified |
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| 33 | 33 | | 5as Class One, residential; provided, however, that the limit shall equal 3 percent of the annual |
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| 34 | 34 | | 6increase or the percentage change in the Consumer Price Index published by the United States |
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| 35 | 35 | | 7Department of Labor, Bureau of Labor Statistics, for such year, whichever is lower, for the |
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| 36 | 36 | | 8principal residence of a taxpayer as defined in section 1 of chapter 188; provided further, that the |
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| 37 | 37 | | 9limit shall not exceed 10 percent of the annual increase for said real property that is not the |
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| 38 | 38 | | 10principal residence of a taxpayer as defined in said section 1 of said chapter 188; and provided |
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| 39 | 39 | | 11further, that the total taxes assessed on said real property shall not exceed the rate based on the 2 of 2 |
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| 40 | 40 | | 12full and fair cash valuation of said property. The question submitted to the voters shall be worded |
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| 41 | 41 | | 13as follows:- |
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| 42 | 42 | | 14 “Shall the (city/town) of _________ be allowed to limit the annual increase on the total |
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| 43 | 43 | | 15taxes assessed on real property classified as Class One, residential? |
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| 44 | 44 | | 16 Yes ___ No ___.” |
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| 45 | 45 | | 17 If a majority of the persons voting on the question shall vote “yes”, the local |
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| 46 | 46 | | 18appropriating authority of the city or town shall be allowed to limit the annual increase on the |
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| 47 | 47 | | 19total taxes assessed on real property classified as Class One, residential pursuant to this |
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| 48 | 48 | | 20paragraph; provided, however, that any limits established under this paragraph shall apply |
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| 49 | 49 | | 21automatically; provided further, that any limits established under this paragraph shall not apply |
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| 50 | 50 | | 22to any increases in value to said real property resulting from improvements made by the |
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| 51 | 51 | | 23taxpayer; provided further, that any limit established under this paragraph shall not apply in any |
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| 52 | 52 | | 24fiscal year in which the real property is sold or otherwise transferred for consideration; and |
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| 53 | 53 | | 25provided further, that should a taxpayer cease to reside or intend to reside in said real property as |
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| 54 | 54 | | 26the taxpayer’s principal residence as defined in said section 1 of said chapter 188, the taxpayer |
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| 55 | 55 | | 27shall notify the local assessor’s office within 30 days to avoid the assessment of any penalties or |
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| 56 | 56 | | 28any other real estate obligations. |
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