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HOUSE DOCKET, NO. 1522 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2914
The Commonwealth of Massachusetts
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PRESENTED BY:
Sarah K. Peake
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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 expanding the exemption for residential property in the town of Wellfleet.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Sarah K. Peake4th Barnstable1/18/2023 1 of 2
HOUSE DOCKET, NO. 1522 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2914
By Representative Peake of Provincetown, a petition (accompanied by bill, House, No. 2914) of
Sarah K. Peake (by vote of the town) relative to expanding the exemption for residential property
in the town of Wellfleet. Revenue. [Local Approval Received.]
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 4649 OF 2021-2022.]
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 expanding the exemption for residential property in the town of Wellfleet.
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 5C of chapter 59 of the General Laws or any other
2general or special law to the contrary, with respect to each parcel of real property classified as
3class one residential in the town of Wellfleet as certified by the commissioner of revenue to be
4assessing all local property at its full and fair cash valuation, and with the approval of the
5Selectboard, there shall be an exemption equal to not more than 35 per cent of the average
6assessed value of all class one residential parcels within the town of Wellfleet, or such other
7maximum percentage as may be established from time to time by the General Court; provided,
8however, that the exemption shall be applied only to: (i) the principal residence of the taxpayer
9as used by the taxpayer for income tax purposes; or (ii) a residential parcel occupied by a
10resident of the Town of Wellfleet, other than the taxpayer, occupied on a year-round basis and 2 of 2
11used as the resident's principal residence for income tax purposes. The town of Wellfleet may
12adopt and amend criteria to determine who qualifies as a resident under this act. This exemption
13shall be in addition to any exemptions allowable under section 5 of said chapter 59; provided,
14however, that the taxable valuation of the property, after all applicable exemptions, shall not be
15reduced to below 10% of its full and fair cash valuation, except through the applicability of
16clause eighteenth of said section 5 of said chapter 59. Where, under the provisions of said section
175 of said chapter 59, the exemption is based upon an amount of tax rather than on valuation, the
18reduction of taxable valuation for the purposes of the preceding sentence shall be computed by
19dividing the amount of tax by the residential class tax rate of the town of Wellfleet and
20multiplying the result by $1,000. For the purposes of this paragraph, "parcel" shall mean a unit of
21real property as defined by the board of assessors of the town of Wellfleet in accordance with the
22deed for the property and shall include a condominium unit.
23 SECTION 2. A taxpayer aggrieved by the failure to receive the residential exemption
24authorized under this act may apply for the residential exemption to the Board of Assessors of
25the Town of Wellfleet in writing on a form approved by the board of assessors, on or before the
26deadline for an application for exemption under section 59 of said chapter 59. For the purposes
27of this act, a timely application filed under this section shall be treated as a timely filed
28application pursuant to section 59 of chapter 59 of the General Laws.
29 SECTION 3. This act shall take effect on the first day of the fiscal year following passage
30of this act and shall apply to taxes levied for fiscal years beginning that fiscal year and thereafter.