Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2907

Introduced
2/16/23  

Caption

Relative to providing better notices and protections in the process for collecting delinquent property taxes

Impact

The introduction of Bill H2907 is expected to positively impact state laws by establishing more stringent requirements for notifying property owners about tax delinquencies. This represents a significant shift towards prioritizing taxpayer awareness and rights, thereby potentially reducing the rate of unnecessary property foreclosures. Local municipalities will be required to adhere to the new standards when dealing with tax titles, ensuring that information is distributed in a manner that is understandable and accessible, particularly for residential properties. This requirement aims to protect the most vulnerable homeowners from losing their properties unknowingly.

Summary

House Bill 2907 aims to enhance the process of notifying taxpayers regarding delinquencies on property taxes in Massachusetts. With a focus on improving communication with taxpayers, the bill mandates that purchasers of tax receivables must inform the taxpayer and relevant municipal bodies within twelve business days of purchasing such receivables. This notice must include comprehensive information regarding the taxpayer’s rights and the processes involved in redeeming the property. By providing clearer guidelines and timelines for notifications, the bill intends to protect taxpayers from abrupt property losses due to failure to communicate vital information about delinquent taxes.

Contention

Noteworthy points of contention surrounding Bill H2907 include concerns regarding the implications for municipalities' administrative burdens. Some stakeholders might argue that the mandated notice protocols could overload municipal offices with additional paperwork and procedural complexity. Furthermore, businesses involved in the purchase of tax receivables may lobby against the stringent notification requirements, asserting that it could hinder their operations or complicate the sale process. Balancing the need for taxpayer protection with the efficiency of the tax collection process could present challenges during the legislative discussions.

Companion Bills

MA S1772

Similar To Relative to adjusting the senior circuit breaker

MA H4624

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

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