Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4624 Compare Versions

Only one version of the bill is available at this time.

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1	1	HOUSE . . . . . . . . No. 4624
2	2	The Commonwealth of Massachusetts
3	3	________________________________________
4	4	HOUSE OF REPRESENTATIVES, May 9, 2024.
5	5	The committee on Revenue, to whom were referred the petition
6	6	(accompanied by bill, Senate, No. 921) of Joanne M. Comerford, Mindy
7	7	Domb, Thomas M. Stanley, James B. Eldridge and others for legislation to
8	8	protect equity for homeowners facing foreclosure, the petition
9	9	(accompanied by bill, Senate, No. 1774) of Cynthia Stone Creem for
10	10	legislation relative to the surplus from a tax title sale, the petition
11	11	(accompanied by bill, Senate, No. 1794) of Lydia Edwards and Sal N.
12	12	DiDomenico for legislation to support residents and communities in
13	13	resolving tax, the petition (accompanied by bill, Senate, No. 1876) of
14	14	Mark C. Montigny, Christopher M. Markey, Antonio F. D. Cabral,
15	15	Christopher Hendricks and other members of the General Court for
16	16	legislation to protect homeowners from unfair tax lien practices by cities
17	17	and towns, the petition (accompanied by bill, Senate, No. 1953) of Bruce
18	18	E. Tarr for legislation relative to force sale of property by tax lien, the
19	19	petition (accompanied by bill, House, No. 2883) of John J. Mahoney and
20	20	Daniel M. Donahue relative to the collection, assignment or transfer of
21	21	delinquent property taxes by cities and towns, the petition (accompanied
22	22	by bill, House, No. 2907) of Tram T. Nguyen and James K. Hawkins
23	23	relative to notices and protections in the process for collecting delinquent
24	24	property taxes and the petition (accompanied by bill, House, No. 2937) of
25	25	Jeffrey N. Roy, Tommy Vitolo and others relative to tax deeds and
26	26	protecting equity for homeowners facing foreclosure, reports
27	27	recommending that the accompanying bill (House, No. 4624) ought to
28	28	pass.
29	29	For the committee,
30	30	MARK J. CUSACK. 1 of 16
31	31	FILED ON: 4/30/2024
32	32	HOUSE . . . . . . . . . . . . . . . No. 4624
33	33	The Commonwealth of Massachusetts
34	34	_______________
35	35	In the One Hundred and Ninety-Third General Court
36	36	(2023-2024)
37	37	_______________
38	38	An Act relative to municipal tax lien procedures and protections for property owners in the
39	39	Commonwealth.
40	40	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
41	41	of the same, as follows:
42	42	1 SECTION 1. Section 1 of chapter 60 of the General Laws, as so appearing in the 2022
43	43	2Official Edition, is hereby amended by inserting after the definition of “Collector” the following
44	44	3definition:-
45	45	4 “Excess equity”, any remaining surplus amount above the taxes, interest, fees and
46	46	5charges of keeping, as reflected in the tax title account balance as of the date of the foreclosure
47	47	6judgment and the fees, expenses, charges, and costs actually and reasonably incurred in selling or
48	48	7appraising the property in accordance with section 64A of this chapter following a final
49	49	8judgment of foreclosure. Where the property is sold in accordance with section 64A, the excess
50	50	9equity shall be determined by deducting from the gross sale proceeds the tax title balance as of
51	51	10the date of the foreclosure judgment and any documented post-judgment costs incurred by the
52	52	11judgment holder from the sale of the property, including but not limited to broker and/or real
53	53	12estate agent fees or commissions, listing fees, marketing and advertising costs, legal fees, closing
54	54	13costs, transfer fees, auctioneer fees, publication costs, and other fees directly related to the 2 of 16
55	55	14marketing and sale of the property. Where the property is retained by the judgment holder in
56	56	15accordance with section 64A, the excess equity shall be determined by deducting the tax title
57	57	16account balance as of the date of the foreclosure judgment and any documented post-judgment
58	58	17costs of appraisal incurred by the judgment holder from the appraised highest and best use value
59	59	18of the property as of the date of the final judgment of foreclosure.
60	60	19 SECTION 2. Subsection (c) of section 2C of chapter 60, as so appearing, is hereby
61	61	20amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-
62	62	21 (9) A purchaser owning any tax receivable shall give notice to a taxpayer, and to the
63	63	22appropriate municipality, within 12 business days of purchasing said tax receivable. The notice
64	64	23shall have the name, address, telephone number and preferred method of communication with
65	65	24said purchaser and any service agent acting on behalf of said purchaser. Whenever the purchaser
66	66	25or the service agent of such tax receivables shall change, the new purchaser or service agent shall
67	67	26provide the notice required herein within 12 business days of the effective date of such change.
68	68	27Where the land is class one residential property, as defined in section 2A of chapter 59, such
69	69	28notice shall be mailed by certified mail and addressed to the taxpayer at their last known
70	70	29residence and usual place of abode, or place of business; shall be posted upon the class one
71	71	30residential property; shall be posted in a convenient and public place; and shall include a uniform
72	72	31notice prepared by the commissioner of revenue, in language understandable by a least
73	73	32sophisticated consumer, together with a notice in the 7 most common languages in the
74	74	33commonwealth that this notice affects important legal rights and should be translated
75	75	34immediately, and such notice shall state:
76	76	35 (i) That a complaint to foreclose the tax title may be filed on or after a specific date; 3 of 16
77	77	36 (ii) That the tax title has been sold to a purchaser of tax receivables;
78	78	37 (iii) Why the property was taken, and that the owner may redeem the property up until
79	79	38the property is foreclosed by a judgment issued on a proceeding before the land court;
80	80	39 (iv) The components of the amount as of the date of the notice, subject to accumulating
81	81	40taxes, fees and charges, required to redeem the property and the procedure for redemption;
82	82	41 (v) That if a complaint to foreclose the tax title is filed and the owner does not respond by
83	83	42filing an answer, the court may enter an order defaulting the owner;
84	84	43 (vi) That if a complaint to foreclose the tax title is filed, the owner may respond by filing
85	85	44an answer that requests that the court set the terms by which the owner may redeem the property;
86	86	45 (vii) That if the property is not redeemed, the purchaser is entitled to receive a judgment
87	87	46from the land court that transfers title to the property to the town or purchaser and permanently
88	88	47eliminates any title rights the owner has in the property; and
89	89	48 (viii) That following a foreclosure of the property, the former owner shall be entitled to
90	90	49any excess equity in the property, upon written request to the municipality or purchaser of tax
91	91	50receivables, pursuant to section 64A.
92	92	51 SECTION 3. Chapter 60, as so appearing, is hereby amended by striking out section 16
93	93	52and inserting in place thereof the following section:-
94	94	53 Section 16. The collector shall, before selling the land of a resident, or non-resident, or
95	95	54distraining the goods of any person, or arresting him for his tax, serve on him a statement of the
96	96	55amount thereof with a demand for its payment. If two or more parcels of land are assessed in the
97	97	56name of a resident, or non-resident, the statement of the aggregate amount of the taxes thereon 4 of 16
98	98	57may be made in one demand. Such demand may also include taxes due on account of tangible
99	99	58personal property and any motor vehicle excise tax. If the heirs of a deceased person, co-partners
100	100	59or two or more persons are jointly assessed, service need be made on only one of them. Such
101	101	60demand for the tax upon land may be made upon the person occupying the same on January first
102	102	61of the year in which the tax is assessed. No demand need be made on a mortgagee, unless he has
103	103	62given notice under section thirty-eight, in which case no demand need be made on the owner or
104	104	63occupant. Demand shall be made by the collector by mailing the same to the taxpayer by
105	105	64certified mail that is addressed to them at their last known residence and usual place of abode, or
106	106	65place of business, or to the address best known by the collector, and failure to receive the same
107	107	66shall not invalidate a tax or any proceedings for the enforcement or collection of the same;
108	108	67provided, that if the land is class one residential property, as defined in section 2A of chapter 59,
109	109	68the demand shall include a uniform notice prepared by the department of revenue, in language
110	110	69understandable by a least sophisticated consumer, together with a notice in the 7 most common
111	111	70languages in the commonwealth that this notice affects important legal rights and should be
112	112	71translated immediately, and providing clear notice that the non-payment of property taxes can
113	113	72result in the taking of the property and that the property owner may be eligible for exemptions,
114	114	73abatements, and tax deferrals and other assistance, and should contact the collector of taxes
115	115	74office, together with the address, telephone number, email address, if available, and internet
116	116	75address for further information.
117	117	76 SECTION 4. Section 25 of chapter 60, as so appearing, is hereby amended by inserting,
118	118	77in line 6 after the word “thereto.” the following words:-
119	119	78 The notice posted shall be prepared by the department of revenue, in language
120	120	79understandable by a least sophisticated consumer, together with a notice in the 7 most common 5 of 16
121	121	80languages in the commonwealth that this notice affects important legal rights and should be
122	122	81translated immediately.
123	123	82 SECTION 5. Section 52 of chapter 60, as so appearing, is hereby amended by inserting,
124	124	83in line 17 after the word “assignment.” the following words:-
125	125	84 Where the land is class one residential property, as defined in section 2A of chapter 59,
126	126	85such notice shall be mailed by certified mail and addressed to the taxpayer at their last known
127	127	86residence and usual place of abode, or place of business; shall be posted upon the class one
128	128	87residential property, shall be posted in a convenient and public place, and shall include a uniform
129	129	88notice prepared by the department of revenue, in language understandable by a least
130	130	89sophisticated consumer, together with a notice in the 7 most common languages in the
131	131	90commonwealth, that this notice affects important legal rights and should be translated
132	132	91immediately. The notice shall state that the treasurer intends to sell the tax title to the owner’s
133	133	92property, that the non-payment of property taxes can result in the loss of the property, and that
134	134	93the property owner may be eligible for exemptions, abatements, and tax deferrals and other
135	135	94assistance, and should contact the collector of taxes’ office, together with the telephone number,
136	136	95email address, if available, and internet address for further information.
137	137	96 SECTION 6. Section 53 of chapter 60, as so appearing, is hereby amended by inserting,
138	138	97in line 4, after the word “notice”, the following words:-
139	139	98 “where the land is class one residential property, as defined in section 2A of chapter 59,
140	140	99such notice shall be mailed by certified mail and addressed to the taxpayer at their last known
141	141	100residence and usual place of abode, or place of business; and such notice shall be posted upon the
142	142	101class one, residential property and published, any properties not class one residential” 6 of 16
143	143	102 SECTION 7. Said section 53 of chapter 60, as so appearing, is hereby amended by
144	144	103inserting, in line 9 after the word “places.” the following words:-
145	145	104 The notice posted shall be prepared by the department of revenue, in language
146	146	105understandable by a least sophisticated consumer, together with a notice in the 7 most common
147	147	106languages in the commonwealth, that this notice affects important legal rights and should be
148	148	107translated immediately.
149	149	108 SECTION 8. Said section 53 of said chapter 60, as so appearing, is hereby amended by
150	150	109adding, at the end of the section, the following paragraph:-
151	151	110 Where the land is class one residential property, as defined in section 2A of chapter 59,
152	152	111all notices sent pursuant to this section shall include a uniform notice prepared by the department
153	153	112of revenue, together with a notice in the 7 most common languages in the commonwealth that
154	154	113this notice affects important legal rights and should be translated immediately. Such notice shall
155	155	114state in language understandable by least sophisticated consumer:
156	156	115 (i) What taxes or other municipal costs remain unpaid;
157	157	116 (ii) The taxpayer’s right to redeem full ownership of the property, and the components of
158	158	117the amount required to redeem the property;
159	159	118 (iii) That a complaint to foreclose the tax title may be filed on or after a specific date;
160	160	119 (iv) That the tax title may be sold to a purchaser of tax receivables;
161	161	120 (v) That if a complaint to foreclose the tax title is filed and the owner does not respond by
162	162	121filing an answer, the court may enter an order defaulting the owner; 7 of 16
163	163	122 (vi) That if a complaint to foreclose the tax title is filed, the owner may respond by filing
164	164	123an answer that requests that the court set the terms by which the owner may redeem the property;
165	165	124 (vii) That if the property is not redeemed, the town or purchaser is entitled to receive a
166	166	125judgment from the land court that transfers title of the property to the town or purchaser and
167	167	126permanently eliminates any title rights the owner has in the property; and
168	168	127 (viii) That following a foreclosure of the property, the former owner shall be entitled to
169	169	128any excess equity in the property, upon written request to the municipality or purchaser of tax
170	170	129receivables, pursuant to section 64A.
171	171	130 SECTION 9. Section 62A of chapter 60, as so appearing, is hereby amended by striking
172	172	131out in line 4 the words, “5 years” and inserting in place thereof the following:-
173	173	132 “10 years”
174	174	133 SECTION 10. Section 62A of chapter 60, as so appearing, is hereby amended by striking
175	175	134out in in line 12, the words “25 per cent” and inserting in place thereof the following:-
176	176	135 “10 per cent”
177	177	136 SECTION 11. Chapter 60, as so appearing, is hereby amended by striking out section 64,
178	178	137and inserting in place thereof the following section:-
179	179	138 Section 64. The land court shall have exclusive jurisdiction of the foreclosure of all rights
180	180	139of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a
181	181	140proceeding provided for in sections sixty-five to seventy-five, inclusive. The title conveyed by a
182	182	141tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right
183	183	142of redemption by judgment of the land court as provided in this chapter. The entry by the land 8 of 16
184	184	143court of a judgment of foreclosure of the right of redemption shall not, however, impair or limit
185	185	144the right of the owner of the land at the time of foreclosure, and of those holding an interest in
186	186	145the land at the time of foreclosure, and their heirs, successors and assigns, to receive any excess
187	187	146equity and subject to the requirements of section 64A of this chapter. Any sale or retention of
188	188	147property by a municipality or other foreclosing entity pursuant to this chapter, shall be subject to
189	189	148the duties and requirements set forth in section 64A.
190	190	149 SECTION 12. Said chapter 60, as so appearing, is hereby further amended by inserting
191	191	150after section 64 the following section:-
192	192	151 Section 64A. Claim for excess equity after judgment foreclosing right of redemption
193	193	152 This section shall apply to every sale or retention of property by a municipality or a
194	194	153purchaser of tax receivables following a final judgment of the land court foreclosing the right of
195	195	154redemption. Within 14 days of entry of judgment foreclosing the right of redemption becoming
196	196	155final, with either no appeal having been taken within the applicable time limit, or any appeal
197	197	156taken having resulted in the entry of judgment pursuant to the rescript of the Supreme Judicial
198	198	157Court or Appeals Court, the judgment holder shall elect either to (a) retain possession of the
199	199	158property or (b) sell the property. The judgment holder shall notify the former owner(s) of the
200	200	159property and all others known to hold the right of redemption in the property at the time
201	201	160judgment entered of the petitioner’s election by mailing notice of the judgment holder’s election
202	202	161and the rights and procedures for claiming excess equity set forth in this section, by certified
203	203	162mail, to their last known address or place of business.
204	204	163 If selling the property, the judgment holder shall use reasonable best efforts to market the
205	205	164property for sale within 120 days of the final judgment of the land court, unless a later date is 9 of 16
206	206	165agreed to by the judgment holder and any party(ies) entitled to claim excess equity under this
207	207	166section. If the property is to be retained, rather than sold, the judgment holder shall use
208	208	167reasonable best efforts to have the property appraised, as set forth in this section, within 120 days
209	209	168of the final judgment of the land court, unless a later date is agreed to by the judgment holder and
210	210	169any party(ies) entitled to claim excess equity under this section.
211	211	170 Where a property is retained rather than sold by the judgment holder, the judgment holder
212	212	171shall have the property appraised for its highest and best use. The appraisal shall be performed
213	213	172by a licensed Massachusetts appraiser. The appraised highest and best use value of the property
214	214	173as of the date of the final judgment of foreclosure shall be used to establish the amount of excess
215	215	174equity above the taxes, interest, fees, and charges of keeping accrued before foreclosure, as well
216	216	175as any post-foreclosure charges permitted under this chapter. Such excess equity shall be paid to
217	217	176any party(ies) who make a valid claim for excess equity as set forth in this section.
218	218	177 A property shall not be considered retained by a judgment holder that has elected to sell
219	219	178the property and which, in good faith, has used reasonable best efforts to sell a foreclosed
220	220	179property without success. When the property has not been sold within 1 year of being marketed
221	221	180for sale, the judgment holder shall notify any party(ies) entitled to claim excess equity of their
222	222	181intention to continue the sale to another date and not to retain the property. Such notice shall be
223	223	182mailed, by certified mail, to any party(ies) entitled to claim excess equity, or their successors in
224	224	183interest, to their last known address or place of business. In each successive year after the first
225	225	184attempt at sale, the judgment holder shall use reasonable best efforts to market the property for
226	226	185sale. If no sale is completed within 5 years from the date of the attempted first sale of said
227	227	186property, the property is considered retained and the excess equity shall be determined in
228	228	187accordance with the appraisal provisions set forth in this section. 10 of 16
229	229	188 Upon a sale or appraisal of the property, the judgment holder shall prepare a written
230	230	189itemized accounting setting forth, as appropriate, the disposition of the proceeds arising from the
231	231	190sale, including without limitation the sale price, legal fees, marketing fees, auctioneer fees,
232	232	191advertising costs, appraisal fees, and any excess equity due to any party(ies) entitled to claim
233	233	192excess equity, or their successors in interest, as set forth in this section. Such written itemized
234	234	193accounting shall be mailed by certified mail, to their last known address or place of business,
235	235	194within 30 days of the sale of the property, or within 30 days of receipt of the appraisal of the
236	236	195property where it is retained rather than sold, as set forth in this section. The notice shall state
237	237	196that the former owner(s) of the property and all others known to hold the right of redemption in
238	238	197the property at the time judgment of foreclosure entered in the land court, or their successors in
239	239	198interest, are entitled to claim excess equity from the sale or retention of the property, and that
240	240	199such claims must be submitted in writing to the judgment holder within 18 months of the receipt
241	241	200of the notice. The excess equity claim must be delivered by personal service, receipt of which is
242	242	201acknowledged by the judgment holder, or by certified mail, return receipt requested. The excess
243	243	202equity claim shall contain the claimant’s name, telephone number, mailing address, the property
244	244	203address or parcel number, a description of their interest in the property, and shall include any
245	245	204other persons or entities actually known to the claimant, to have an interest in the property at the
246	246	205time of the final judgment of foreclosure, including any other former owners, mortgagees,
247	247	206lienholders, heirs, or other individuals or entities who held a right to redeem, or their successors
248	248	207in interests.
249	249	208 If no valid claim for excess equity is made by anyone entitled thereto within the
250	250	209prescribed 18-month period, the excess equity shall be retained by the judgment holder. 11 of 16
251	251	210 Any excess equity shall be held in escrow by the judgment holder in a segregated
252	252	211interest-bearing account until such time as it is paid to a claimant or it is deemed retained by the
253	253	212judgment holder in accordance with this section. Excess equity plus any accrued interest shall be
254	254	213paid to claimants within 90 days of the receipt of the written claim, unless a different time is
255	255	214agreed to by the claimant and judgment holder, or unless a reasonable dispute arises and such
256	256	215dispute is brought before the superior court, in which case any excess equity plus accrued interest
257	257	216shall continue to be held in such segregated interest-bearing account and paid only in accordance
258	258	217with the court’s order.
259	259	218 If a reasonable dispute arises between or among the judgment holder and any former
260	260	219owners, mortgagees, lienholders, heirs, or other individuals or entities who, at the time of the
261	261	220final judgment of the land court, held an interest in the property and right to redeem, or their
262	262	221successors in interest, and who are claiming excess equity hereunder, including, but not limited
263	263	222to disputes regarding the valuation of the property, the sale process, the amount of excess equity,
264	264	223its distribution, or any other aspect of this section, any such party may seek a determination of
265	265	224the dispute by filing a written complaint in the superior court. Any such complaint shall be filed
266	266	225within 12 months of the date of the notice of written itemized accounting following sale or
267	267	226appraisal of the property, as set forth in this section. A complaint brought under this section shall
268	268	227name all parties adversely interested who are known to the plaintiff, and process shall issue and
269	269	228service be made in accordance with the Massachusetts Rules of Civil Procedure. All matters
270	270	229pertaining to the litigation shall be heard by the superior court department, and the parties shall
271	271	230be granted the right to a trial before a jury, unless all parties waive that right and file a written
272	272	231agreement requesting a trial without a jury. 12 of 16
273	273	232 A former owner or other previous holder of the right of redemption of property, or their
274	274	233successors in interest, whose right of redemption was foreclosed upon by a final judgment of
275	275	234foreclosure entered on or after May 25, 2021, but before the date of the passage of this Act, may
276	276	235file a written complaint in the superior court for the return of excess equity in accordance with
277	277	236this section, within 12 months of the date of the passage of this Act. No claim for the return of
278	278	237excess equity may be asserted by any party where a land court judgment of foreclosure was
279	279	238entered, and not appealed, on or before May 24, 2021.
280	280	239 SECTION 13. Section 69A of chapter 60, as so appearing, is hereby amended by striking
281	281	240out section 69A, and inserting in place thereof the following section:-
282	282	241 Section 69A. The land court may, in its discretion, grant a motion to vacate a decree of
283	283	242foreclosure brought by any interested person other than the petitioner under section 65 within
284	284	243one year after the final entry of the decree only if (1) the property has not been sold to an
285	285	244innocent purchaser for value or (2) no claim for excess equity has been paid pursuant to section
286	286	24564A, unless in either case the court makes appropriate equitable orders to protect the rights of the
287	287	246purchaser of the property or the payor of the excess equity. If said foreclosure petition was filed
288	288	247for an unoccupied or abandoned building as set forth in sections 1 and 81A, or there has been a
289	289	248certification pursuant to section 81B that the redemption amount as determined pursuant to
290	290	249section 62 exceeds the assessed value of the parcel, no petition to vacate a decree of foreclosure
291	291	250entered under section 69 and no proceedings at law or equity for reversing or modifying such a
292	292	251decree shall be commenced by any person other than the petitioner except within 90 calendar
293	293	252days after the final entry of the decree, or within one year of the final entry of the decree, if the
294	294	253decree was entered prior to the effective date of this section. For any decree relating to a property
295	295	254for which record title stands in the name of a deceased person or person under guardianship or 13 of 16
296	296	255conservatorship, a petition may be maintained for reversal or modification of such decree up to
297	297	256one year from the date of decree.
298	298	257 No motion to vacate a decree of foreclosure and no proceeding at law or in equity for
299	299	258reversing or modifying such a decree shall be commenced by any person other than the petitioner
300	300	259under section 65 after one year, except upon a showing that the moving party’s due process
301	301	260rights have been violated.
302	302	261 If a decree of foreclosure is vacated pursuant to this section, all rights and obligations set
303	303	262forth in section 64A shall be suspended, and any proceedings instituted in the superior court
304	304	263regarding excess equity shall be dismissed.
305	305	264 SECTION 14. Section 75 of chapter 60, as so appearing, is hereby amended by inserting,
306	306	265in line 9 after the word “recorded.” the following words:-
307	307	266 The notices shall be prepared by the department of revenue, in language understandable
308	308	267by a least sophisticated consumer, together with a notice in the 7 most common languages in the
309	309	268commonwealth, that this notice affects important legal rights and should be translated
310	310	269immediately.
311	311	270 SECTION 15. Section 77B of chapter 60, as so appearing, is hereby amended by
312	312	271inserting, in line 19 after the word “sale.” the following words:-
313	313	272 The notice shall also include the affirmative statement that the custodian will, following a
314	314	273completed sale, provide to such owner a written notice containing an itemized accounting of the
315	315	274disposition of the proceeds arising from the sale, including the sale price, legal fees, auctioneer 14 of 16
316	316	275fees and advertising costs, other fees, and any excess equity due to the owner, within 30 days
317	317	276after the receipt of such funds.
318	318	277 SECTION 16. Said section 77B of said chapter 60, as so appearing, is hereby amended
319	319	278by inserting, in line 36 after the word “law” the following words:-
320	320	279 “, so long as the accounting provisions of this section and section 64A are satisfied”
321	321	280 SECTION 17. Said section 77B, as so appearing, is hereby amended by striking out
322	322	281paragraph (4), lines 55-61.
323	323	282 SECTION 18. Chapter 60, as so appearing, is hereby amended by inserting after section
324	324	283106, the following section:-
325	325	284 Section 107. Tax Lien Commission
326	326	285 There is hereby established a special commission to conduct a comprehensive study
327	327	286relative to current law and practice around the collection of delinquent property tax revenue by
328	328	287cities and towns in the Commonwealth.
329	329	288 The commission shall consist of the House and Senate chairs of the joint committee on
330	330	289revenue or the chairs’ designees, who shall serve as co-chairs of the commission; the
331	331	290Commissioner of the Department of Revenue or the Commissioner's designee; the Chief Justice
332	332	291of the Massachusetts Land Court or the Chief Justice’s designee; the Chief Justice of the
333	333	292Massachusetts Superior Court or the Chief Justice’s designee; one member who shall be
334	334	293appointed by the President of the Senate; one member who shall be appointed by the Speaker of
335	335	294the House; one member who shall be appointed by the House Minority Leader; one member who
336	336	295shall be appointed by the Senate Minority Leader; one member who shall be appointed by the 15 of 16
337	337	296Governor; a representative of the Office of the Attorney General; a representative of the
338	338	297Massachusetts Municipal Association; a representative of the Massachusetts Collectors and
339	339	298Treasurers Association; a representative of third-party purchasers of tax-receivables; and a
340	340	299representative on property owners’ rights.
341	341	300 The commission shall file a report that will include, but not be limited to:
342	342	301 (i) An examination and assessment of the current local property tax collection processes,
343	343	302including property owner notification and communication, property tax deferral options, or
344	344	303exemptions that exist for special classes, third-party investor and any subsequent foreclosure
345	345	304proceedings;
346	346	305 (ii) An examination of the role of purchasers of tax receivables, including third-party
347	347	306purchasers of tax receivables, on the collection of delinquent property tax revenue, and any
348	348	307recommended changes to said practice;
349	349	308 (iii) Recommended changes to the current statutory interest rate for delinquent property
350	350	309taxes, if any, and the effect said changes would have on municipal operations and finances;
351	351	310 (iv) An examination of the revenue impact on cities and towns from former owners
352	352	311seeking to recover lost equity to which they may be entitled following the Supreme Court ruling
353	353	312in Tyler v. Hennepin County;
354	354	313 (v) Recommended changes to the statute of limitations for such claims, if any;
355	355	314 (vi) The collection and analysis of data which may include the number of foreclosures of
356	356	315properties following a tax taking which resulted in the loss of excess equity by former property
357	357	316owners for the three years preceding the Supreme Court ruling in Tyler v. Hennepin County; 16 of 16
358	358	317 (vii) Best practices in other states; and
359	359	318 (viii) Any other recommendations that the commission finds to be in the interest of
360	360	319property owners and municipalities in the Commonwealth.
361	361	320 The commission shall file its final report and its recommendations for legislation with the
362	362	321clerks of the house of representatives and the senate, the joint committee on revenue, and the
363	363	322house and senate committee on ways and means, not later than December 31, 2025.
364	364	323 SECTION 19. To uphold the language access and inclusion notice requirements, pursuant
365	365	324to sections 2-4 inclusive, and sections 6, 8, 11, and 14, the department of revenue shall evaluate
366	366	325every 10 years the 7 most common languages of the commonwealth utilizing the most recent
367	367	326data from the decennial federal census. The department shall update and prepare notices in
368	368	327language understandable by a least sophisticated consumer and the 7 most common languages in
369	369	328the commonwealth, as established by the most recent census data.
370	370	329 SECTION 20. For the purposes of this act, language understandable by a least
371	371	330sophisticated consumer is the standard for evaluating truth and deception under the federal Fair
372	372	331Debt Collection Practices Act, 15 U.S.C. Section 1692 et seq., as summarized in Jeter v. Credit
373	373	332Bureau, Inc., 760 F.2d 1168 (11th Cir. 1985).