Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4788 Compare Versions

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1	1	1 of 23
2	2	FILED ON: 6/14/2024
3	3	HOUSE . . . . . . . . . . . . . . . No. 4788
4	4	The Commonwealth of Massachusetts
5	5	_______________
6	6	In the One Hundred and Ninety-Third General Court
7	7	(2023-2024)
8	8	_______________
9	9	An Act empowering municipalities and local governments.
10	10	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
11	11	of the same, as follows:
12	12	1 SECTION 1: Section 5B of chapter 40 of the General Laws, as so appearing in the 2022
13	13	2Official Edition, is hereby amended by inserting after the words “chapter 44B”, in line 38, the
14	14	3following words:-
15	15	4 ; provided, however, that for purposes of this paragraph, a receipt shall include amounts
16	16	5assessed pursuant to section 10 of chapter 60A.
17	17	6 SECTION 2. Section 42A of chapter 40, as so appearing, is hereby amended by inserting
18	18	7after the word “deeds”, in line 5, the following words:- , and files a copy of said certificate with
19	19	8the collector of taxes of the city or town in which the lien hereinafter mentioned is to take effect,
20	20	9 SECTION 3. Chapter 40Q of the General Laws, as so appearing, is hereby amended by
21	21	10striking out section 3 and inserting in place thereof the following section:-
22	22	11 Section 3. (a) The city or town may retain all or part of the tax increment of an invested
23	23	12revenue district for the purpose of financing the development program. When a development 2 of 23
24	24	13program for an invested revenue district is adopted, the city or town shall adopt a statement of
25	25	14the percentage of tax increment to be retained in accordance with the development program. The
26	26	15statement of percentage may establish a specific percentage or percentages or may describe a
27	27	16method or formula for determination of the percentage. The assessor shall certify the amount of
28	28	17the tax increment to the city or town each year.
29	29	18 (b) On or after the formation of an invested revenue district, the assessor of the city or
30	30	19town in which it is located shall, on request of the city or town, certify the original assessed value
31	31	20of the taxable property within the boundaries of the invested revenue district on the base date.
32	32	21Each year, after the formation of an invested revenue district, the assessor of the city or town
33	33	22shall certify the amount of the new growth adjustment to the levy limit of the city or town, as
34	34	23certified by the commissioner of revenue, that is attributable to parcels within the district.
35	35	24 (c) If a city or town has elected to retain all or a percentage of the retained tax increment
36	36	25pursuant to subsection (a), the city or town shall: (i) establish a development program fund that
37	37	26consists of: (A) a development debt service fund account that is pledged to and charged, without
38	38	27further appropriation, with the payment of the interest and principal as the interest and principal
39	39	28fall due and the necessary charges of paying interest and principal on any notes, bonds or other
40	40	29evidences of indebtedness that were issued to fund or refund the costs of the development
41	41	30program fund; and (B) a project cost account that is pledged to and charged, without further
42	42	31appropriation, with the payment of project costs as outlined in the financial plan and paid in a
43	43	32manner other than as described in subclause (A);
44	44	33 (ii) set aside annually all tax increment revenues and deposit all such revenues in the
45	45	34appropriate development program fund account in the following priority: (A) to the development 3 of 23
46	46	35debt service fund account, an amount sufficient, together with estimated future revenues to be
47	47	36deposited to the account and earnings on the amount, to satisfy all annual debt service on bonds
48	48	37and notes issued pursuant to section 4 and the financial plan; and (B) to the project cost account,
49	49	38an amount sufficient, together with estimated future revenues to be deposited to the account and
50	50	39earnings on the amount, to satisfy all annual project costs to be paid from the account; (iii) make
51	51	40any transfers between development program fund accounts as required; provided, however, that
52	52	41the transfers shall not result in a balance in the development debt service fund account that is
53	53	42insufficient to cover the annual obligations of that account; and (iv) annually return to the
54	54	43general fund of the city or town any tax increment revenue in excess of those estimated to be
55	55	44required to satisfy the obligations of the development debt service fund account.
56	56	45 (d) Notwithstanding any provision in this chapter to the contrary, the requirement to
57	57	46reserve funds pursuant to subsection (c) shall terminate when sufficient monies have been set
58	58	47aside to cover the full, anticipated liabilities of the development debt service fund account and
59	59	48the project cost account.
60	60	49 SECTION 4. Section 30B of said chapter 41 of the General Laws, as so appearing, is
61	61	50hereby amended by adding the following subsection:-
62	62	51 (e) The provisions of this section may be used by a city or town for any joint or
63	63	52cooperative services incumbent upon any local officer contained within section 1 of chapter 41,
64	64	53excepting selectmen, school committee and assessors.
65	65	54 SECTION 5. Said chapter 41, as so appearing, is hereby further amended by inserting
66	66	55after section 30B the following section:- 4 of 23
67	67	56 Section 30B1/2. Notwithstanding any general or special law, charter provision or local
68	68	57bylaw, ordinance or vote to the contrary, in any city or town that accepts this section, the chief
69	69	58executive officer of the city or town, may, on behalf of the city or town, enter into an agreement
70	70	59with 1 or more cities or towns to form a regional board of assessors. The regional board of
71	71	60assessors shall have all the powers and responsibilities outlined in general law for local boards of
72	72	61assessors and will assume all the activities and undertakings of the local board of assessors for
73	73	62each member city and town.
74	74	63 The agreement shall provide for:
75	75	64 (i) the division, merger or consolidation of administrative functions between or among
76	76	65the parties;
77	77	66 (ii) the financing of the joint undertaking;
78	78	67 (iii) the rights and responsibilities of the parties with respect to the direction and
79	79	68supervision of the work to be performed and with respect to the administration of the regional
80	80	69board of assessors office, including the receipt and disbursement of funds, the maintenance of
81	81	70accounts and records and the auditing of accounts;
82	82	71 (iv) annual reports of the regional board of assessors to the constituent parties;
83	83	72 (v) the duration of the agreement and procedures for amendment, withdrawal or
84	84	73termination thereof; and
85	85	74 (vi) any other necessary or appropriate matter as agreed to by the chief executive officers
86	86	75of the city or town. 5 of 23
87	87	76 With the approval of the member cities and towns, the regional board of assessors may
88	88	77appoint assistant assessors pursuant to section 25A of chapter 41. Member cities and towns may,
89	89	78in their individual capacity, employ a local assessor and support staff who shall be responsible
90	90	79for estimating the value of the real and personal estate for such city or town and who shall report
91	91	80to the regional board of assessors. Otherwise, member cities and towns may permit the regional
92	92	81board of assessors to hire a regional assessor or assessors and support staff who shall be
93	93	82responsible for estimating the value of the real and personal estate in each such city or town and
94	94	83who shall report to the regional board of assessors. A city or town may become a party to an
95	95	84existing agreement with the approval of a majority of the other members.
96	96	85 An agreement under this section may also provide for the employment of necessary staff
97	97	86to perform administrative functions. Any joint costs associated with the regional board of
98	98	87assessors shall be identified in the agreement and subject to appropriation by each member city
99	99	88or town and accounted for in accordance with the procedures identified in section 4A of chapter
100	100	8940. Subject to the rules and regulations established by the commissioner of revenue pursuant to
101	101	90section 1 of chapter 58, the agreement shall provide for qualifications, terms and conditions of
102	102	91employment for the members of the regional board of assessors and employees of the office. The
103	103	92agreement may provide for inclusion of the regional board of assessor employees in insurance,
104	104	93retirement programs and other benefit programs of one of the member parties, but all parties to
105	105	94the agreement shall pay a proportionate share of the current and future costs of benefits
106	106	95associated with the appointment or employment of all persons performing services for them
107	107	96during the duration of the agreement. A city or town who is a party to such an agreement shall
108	108	97include employees under the agreement in such programs in accordance with the terms of the
109	109	98agreement. 6 of 23
110	110	99 Unless otherwise agreed to by all member municipalities, the number of persons on the
111	111	100regional board of assessors shall be at least equal to the number of member cities and towns.
112	112	101Unless otherwise agreed to by all member municipalities, each city or town shall have at least 1
113	113	102person appointed by the chief executive officer of that city or town to the regional board of
114	114	103assessors. The number of assessors on the regional board may exceed the number of member
115	115	104municipalities if so agreed and such an agreement shall provide for the appointment of such
116	116	105additional board members. Any vacancies shall be filled by the applicable member municipality
117	117	106forthwith, who may also appoint a temporary board member until such time that a permanent
118	118	107replacement is appointed unless a different process is agreed to by all member municipalities.
119	119	108 Unless otherwise designated in the agreement, an agreement made pursuant to this
120	120	109section shall go into effect on the first day of the fiscal year after this section has been accepted
121	121	110and the agreement has been finalized by all member municipalities; provided, however, no
122	122	111agreement or amendment to an agreement made pursuant to this section shall take effect until it
123	123	112has been approved in writing by the commissioner of revenue.
124	124	113 Notwithstanding any general or special law, charter provision or local bylaw or ordinance
125	125	114to the contrary, once in effect, the local board of assessors of the member municipalities, whether
126	126	115elected or appointed, shall be considered abolished. Any incumbent of the local board of
127	127	116assessors serving at the time of acceptance shall continue to hold said office and to perform the
128	128	117duties thereof until the effective date as described in the preceding paragraph.
129	129	118 SECTION 6. Chapter 44 of the General Laws, as so appearing, is hereby amended by
130	130	119striking out section 53A and inserting in place thereof the following section:- 7 of 23
131	131	120 Section 53A. A city council, with the mayor’s approval if a charter so provides, or a
132	132	121select board, or prudential committee or town council may, in its sole discretion and authority,
133	133	122accept grants or gifts of funds on behalf of the city, town or district from the federal government,
134	134	123a charitable foundation, private corporation, individual or from the commonwealth or any
135	135	124political subdivision thereof, and may, in its sole discretion and authority, expend said grants or
136	136	125gifts of fund, without specific appropriation thereof, for the purpose of such grant or gift or, if no
137	137	126restrictions are attached thereto, for such other purposes as it deems advisable. In the case of any
138	138	127grant or gift given for educational purposes, the school committee may accept grants or gifts of
139	139	128funds and expend said gifts or grants of funds, without specific appropriation thereof, for the
140	140	129purpose of such grant or gift or, if no restrictions are attached thereto, for such other purposes as
141	141	130it deems advisable. Expenditure of grants or gifts of funds may be made by an appropriate officer
142	142	131or department, without specific appropriation thereof, as authorized by the acceptor of the grant
143	143	132or gift. In the case of grants from the federal government or from the commonwealth, a county or
144	144	133municipality or agency or instrumentality thereof, upon receipt of an agreement from the grantor
145	145	134to provide advance payment or reimbursement to the city, town or district, the officer or
146	146	135department may spend the amount of the advance payment, or the amount to be reimbursed, for
147	147	136the purposes of the grant, subject to the approvals required pursuant to this section. Any advance
148	148	137payment or reimbursement shall be applied to finance the grant expenditures; provided, however,
149	149	138that any expenditures outstanding at the close of the fiscal year after the fiscal year in which the
150	150	139grantor approved the agreement shall be reported by the auditor or accountant of the city, town
151	151	140or district, or other officer having similar duties, or by the treasurer if there be no such officer, to
152	152	141the assessors, who shall include the amount so reported in the determination of the next annual
153	153	142tax rate, unless the city, town or district has otherwise made provision therefor. Notwithstanding 8 of 23
154	154	143the provisions of section 53, any amounts so received shall be deposited with the treasurer of
155	155	144such city, town or district and held as a separate account and may be expended as aforesaid
156	156	145further appropriation. If the express written terms or conditions of the grant agreement so
157	157	146stipulate, interest on the grant funds may remain with and become a part of the grant account and
158	158	147may be expended as part of the grant without further appropriation. Any grant, subvention or
159	159	148subsidy for educational purposes received by a city, town or school district from the federal
160	160	149government may be expended by the school committee of such city, town or district without
161	161	150including the purpose of such expenditure in, or applying such amount to, the annual or any
162	162	151supplemental budget or appropriation request of such committee; provided, however, that this
163	163	152sentence shall not apply to amounts so received to which section 26C of chapter 71, chapter 621
164	164	153of the acts of 1953, as amended, and chapter 664 of the acts of 1958, as amended, apply; and,
165	165	154provided further, that notwithstanding the foregoing provision, this sentence shall apply to
166	166	155amounts so received as grants under the Elementary and Secondary Education Act of 1965,
167	167	156(Public Law 89–10). After receipt of a written commitment from the federal government
168	168	157approving a grant for educational purposes and in anticipation of receipt of such funds from the
169	169	158federal government, the treasurer, upon the request of the school committee, shall pay from the
170	170	159general fund of such municipality compensation for services rendered and goods supplied to
171	171	160such federal grant programs, such payments to be made no later than 10 days after the rendition
172	172	161of such services or the supplying of such goods; provided, however, that the provisions of such
173	173	162federal grant would allow the treasurer to reimburse the general fund for the amounts so
174	174	163advanced.
175	175	164 SECTION 7. Section 53E½ of chapter 44, as so appearing, is hereby amended by striking
176	176	165out the second paragraph and inserting in place thereof the following paragraph:- 9 of 23
177	177	166 Interest earned on any revolving fund balance shall be treated as general fund revenue of
178	178	167the city or town. No revolving fund may be established under this section for receipts of a
179	179	168municipal water or sewer department, municipal hospital, cable television access service or
180	180	169facility or for receipts reserved by law or as authorized by law for expenditure for a particular
181	181	170purpose.
182	182	171 SECTION 8. The fourth paragraph of said section 53E½ of said chapter 44, as so
183	183	172appearing, is hereby amended by striking out the first sentence and inserting in place thereof the
184	184	173following sentence:- The city or town shall, on or before July 1 of the fiscal year to which it shall
185	185	174first apply, vote on the total amount that may be expended from each revolving fund established
186	186	175under this section during any fiscal year.
187	187	176 SECTION 9. Section 53F1/2 of said chapter 44, as so appearing, is hereby amended by
188	188	177inserting after the words “health care”, in line 5, the following words:- , landfill, broadband-only
189	189	178municipal light plant.
190	190	179 SECTION 10. Section 53 F3/4 of said chapter 44, as so appearing, is hereby amended by
191	191	180striking out, in lines 2 and 3, the word “section” and inserting in place thereof the following
192	192	181word:- paragraph.
193	193	182 SECTION 11. Said section 53 F3/4 of said chapter 44, as so appearing, is hereby further
194	194	183amended by adding the following 2 paragraphs:-
195	195	184 Notwithstanding section 53 or any other general or special law to the contrary, a
196	196	185municipality that accepts this paragraph may establish in the treasury a separate revenue account
197	197	186to be known as the PEG Access and Cable Related Fund, into which may be deposited funds
198	198	187received in connection with a franchise agreement between a cable operator and the 10 of 23
199	199	188municipality. Monies in the fund shall only be expended by the board, commission, committee,
200	200	189department or officer designated by the issuing authority as defined in section 1 of chapter 166A,
201	201	190without further appropriation, for cable-related purposes consistent with the franchise agreement,
202	202	191including, but not limited to: (i) support of public, educational or governmental access cable
203	203	192television services; (ii) monitor compliance of the cable operator with the franchise agreement;
204	204	193or (iii) prepare for renewal of the franchise license.
205	205	194 Notwithstanding section 4B of chapter 4, section 53F1/2 of chapter 44 or any other
206	206	195general or special law to the contrary, any municipality that has accepted section 53F1/2 of
207	207	196chapter 44 and established an enterprise fund for PEG Access and Cable related receipts, and
208	208	197subsequently accepts the prior paragraph, may vote to revoke its acceptance of section 53F1/2 of
209	209	198chapter 44 at any time.
210	210	199 SECTION 12. Said chapter 44, as so appearing, is hereby further amended by inserting
211	211	200after section 73 the following section:-
212	212	201 Section 74. Notwithstanding any general or special law to the contrary, any funds
213	213	202received by a city or town from the commonwealth for the construction and reconstruction of
214	214	203municipal ways, as described in clause (b) of the second paragraph of section 4 of chapter 6C,
215	215	204shall be spent without further appropriation for said purposes. With the approval of the chief
216	216	205executive officer, and not in excess of the amount contained within a preliminary notice provided
217	217	206to the city or town from the commonwealth concerning such funds, such amounts may be spent
218	218	207in anticipation of receiving such funds and spent only for qualifying purposes. Any such
219	219	208expenditures not reimbursed and outstanding at the close of the fiscal year in which expenditure
220	220	209was made shall be reported by the auditor or accountant of the city, town or district, or other 11 of 23
221	221	210officer having similar duties, or by the treasurer if there be no such officer, to the assessors, who
222	222	211shall include the amount so reported in the determination of the next annual tax rate, unless the
223	223	212city, town or district has otherwise made provision therefor.
224	224	213 SECTION 13. Subsection (f) of section 5 of chapter 44B of the General Laws, as so
225	225	214appearing, is hereby amended by inserting after the words “any city or town”, in lines 108 and
226	226	215109, the following words:- without a two-thirds vote of the legislative body or.
227	227	216 SECTION 14. Section 2 of chapter 58 of the General Laws, as so appearing, is hereby
228	228	217amended by adding the following paragraph:-
229	229	218 In the event of a final decision on a classification made by or action taken by the
230	230	219commissioner, or appeal to the appellate tax board on a classification under this section, that is
231	231	220different than the classification used by a board of assessors to assess a tax to the corporation for
232	232	221any year to which the decision is applicable, the assessors shall, upon written notice of such final
233	233	222decision, grant an abatement, or assess and, if applicable, commit to the collector with their
234	234	223warrant for collection an additional tax under the procedures provided for the assessment and
235	235	224taxation of omitted property under section 75 of chapter 59 to conform to the determination so
236	236	225established by the decision. Such procedures shall apply to each tax year for which an additional
237	237	226tax shall be assessed notwithstanding the limitation set forth in said chapter 59 with respect to the
238	238	227periods for which omitted property assessments may be made. Whenever an additional tax is to
239	239	228be assessed for a year under such final decision, a board of assessors may require the corporation
240	240	229to furnish within 30 days the list of personal estate required by section 29 of chapter 59 for each
241	241	230year. 12 of 23
242	242	231 SECTION 15. Section 8 of said chapter 58, as so appearing, is hereby amended by
243	243	232striking out the words “obvious clerical” in lines 11 and 12.
244	244	233 SECTION 16. Subsection (b) of section 18C of said chapter 58, as so appearing, is
245	245	234hereby amended by striking out the first sentence and inserting in place thereof the following
246	246	235sentence:- The state treasurer and the commissioner of revenue shall, subject to appropriation,
247	247	236distribute budgeted aid to cities and towns.
248	248	237 SECTION 17. Section 2A of chapter 59 of the General Laws is hereby amended by
249	249	238inserting, after the last paragraph, the following subsection:-
250	250	239 (d) Whenever a Massachusetts Assessor deems it reasonably necessary to enter upon a
251	251	240property to collect physical and functional data pertinent to its proper determination of fair cash
252	252	241value for the fiscal year tax roll, and in accordance with the Department of Revenue’s
253	253	242requirements as well as the Uniform Standards of Professional Appraisal Practices’ nationally
254	254	243recognized techniques of appraising property; the assessor or his authorized agents or employees
255	255	244may, after reasonable notice, enter upon said property, lands, waters, and premises, not including
256	256	245buildings, in the commonwealth, and such entry shall not be deemed a trespass. Nothing in this
257	257	246section shall relieve an assessor of liability for damage caused by entry to said property, by
258	258	247himself or his agents or employees.
259	259	248 SECTION 18. Section 5 of chapter 59, as so appearing, is hereby amended by inserting,
260	260	249after the words “Twenty-second G”, in line 9, the following words:- , Twenty-second H.
261	261	250 SECTION 19. Clause Forty-first C of said section 5 of said chapter 59, as so appearing, is
262	262	251hereby amended by striking out, in line 1371, the words “by not more than 100 per cent” and
263	263	252inserting in place thereof the following words:- an amount to be determined locally. 13 of 23
264	264	253 SECTION 20. Said section 5 of said chapter 59, as so appearing, is hereby further
265	265	254amended by striking out clause Forty-third and inserting in place thereof the following clause:-
266	266	255 Forty-third, Real estate of the surviving minor children, including adopted children, of a
267	267	256police officer or firefighter killed in the line of duty as such police officer or firefighter; provided
268	268	257that such real estate is owned, including real estate that is owned by a trustee, conservator or
269	269	258other fiduciary for the benefit of the surviving minor children, and occupied by such children as
270	270	259their domicile, and provided, further, that no real estate shall be so exempt which the assessors
271	271	260shall adjudge has been conveyed to such children to evade taxation.
272	272	261 SECTION 21. The second paragraph of clause Forty-fifth of said section 5 of said
273	273	262chapter 59, as so appearing, is hereby amended by adding the following 2 sentences:- Any such
274	274	263negotiated amount shall be included in the tax base for purposes of determining the levy ceiling
275	275	264and levy limit under section 21C and in determining minimum residential factor and
276	276	265classification of property under section 1A of chapter 58 and section 56 of chapter 40. The
277	277	266department of revenue may issue guidelines for implementing the provisions of this subsection
278	278	267consistent with preserving the negotiated payment amount in the local tax base for such purpose.
279	279	268 SECTION 22. Said section 5 of said chapter 59, as so appearing, is hereby further
280	280	269amended by adding the following 2 clauses:-
281	281	270 Fifty-ninth. In any city or town that accepts this clause, a person whose domicile is
282	282	271owned by a trustee, conservator or other fiduciary for the person’s benefit shall be deemed the
283	283	272owner of the domicile for purposes of an exemption under any clause listed in the third
284	284	273paragraph of section 59 or a deferral under clause Eighteenth A or Forty-first A of this section
285	285	274and shall be granted the exemption provided the person is otherwise eligible under such clause. 14 of 23
286	286	275 Sixtieth. In a city or town that accepts this section and is certified by the commissioner to
287	287	276be assessing all property at full and fair cash valuation, an exemption granted pursuant to any
288	288	277clause specifically listed in the first paragraph of section 5 shall be increased annually by an
289	289	278amount not to exceed the increase in the cost of living as determined by the Consumer Price
290	290	279Index for such year. The department of revenue shall annually inform each city or town that
291	291	280accepts this clause of the amount of this increase.
292	292	281 SECTION 23. Said chapter 59, as so appearing, is hereby further amended by inserting
293	293	282after section 5O the following section:-
294	294	283 Section 5P. (a) In a city or town that accepts this section, there shall be an exemption for
295	295	284income and age qualified domiciliary homeowners as provided herein. For the purposes of this
296	296	285section, “parcel” shall mean a unit of real property as defined by the board of assessors under the
297	297	286deed for the property and shall include condominium units. The exemption provided for herein
298	298	287shall be in addition to any other exemptions allowed by the General Laws.
299	299	288 (b) With respect to each qualifying parcel of real property classified as class one,
300	300	289residential in the municipality, there shall be an exemption from the property tax in an amount to
301	301	290be set annually by the Board of Assessors of the municipality, of the Select Board, Town Council
302	302	291or City Council, to be decided by the legislative body at the time of adoption as provided in
303	303	292paragraph (d). The exemption shall be applied to the domicile of the taxpayer.
304	304	293 (c) A parcel of real property shall qualify for the exemption under this section if each of
305	305	294the following criteria is met: 15 of 23
306	306	295 (i) The qualifying real property is owned and occupied by a person whose income from
307	307	296the prior year would make the person eligible for the income tax credit allowed under subsection
308	308	297(k) of section 6 of chapter 62;
309	309	298 (ii) The qualifying real property is owned by a single applicant age 65 or older as of July
310	310	2991 of the applicable fiscal year or jointly by persons either of whom is age 65 or above as of July
311	311	3001 of the applicable fiscal year and the joint applicant is 60 years of age or older;
312	312	301 (iii) The qualifying real property is owned and occupied by the applicant or joint
313	313	302applicants as their domicile;
314	314	303 (iv) The applicant or at least 1 of the joint applicants has been domiciled and owned a
315	315	304home in the municipality for at least 10 consecutive years before filing an application for the
316	316	305exemption;
317	317	306 (v) The assessed value of the domicile is not greater than the prior year’s maximum
318	318	307assessed value for qualification for the income tax credit allowed under subsection (k) of section
319	319	3086 of chapter 62, as adjusted annually by the commissioner of revenue;
320	320	309 (vi) The total assets of the applicant do not exceed any asset limitations established by the
321	321	310chief executive officer under paragraph (e) to determine eligibility for this exemption; and
322	322	311 (vii) The board of assessors has approved the application.
323	323	312 (d) The Board of Assessors of the municipality, of the Select Board, Town Council or
324	324	313City Council, to be decided by the legislative body at the time of adoption shall annually
325	325	314determine the exemption amount, which shall not be more than two hundred per cent of the 16 of 23
326	326	315maximum amount of the income tax credit allowed under subsection (k) of section 6 of chapter
327	327	31662 for which the applicant qualified in the previous year.
328	328	317 (e) The Board of Assessors of the municipality, of the Select Board, Town Council or
329	329	318City Council, to be decided by the legislative body at the time of adoption may establish limits
330	330	319on the total assets that may be owned by an applicant for purposes of eligibility.
331	331	320 (f) A person who seeks to qualify for the exemption shall, on or before April 1 of the
332	332	321applicable tax year, or within 3 months after the bill or notice of assessment was sent, whichever
333	333	322is later, file an application, on a form to be adopted by the board of assessors, containing
334	334	323supporting documentation to demonstrate the applicant’s income and assets as described in the
335	335	324application. The application shall be filed each year for which the applicant seeks the exemption.
336	336	325 (g) The total amount exempted by this section shall be allocated proportionally within the
337	337	326residential tax levy. No exemption shall be granted under this section until the commissioner of
338	338	327revenue certifies a residential tax rate for the applicable tax year.
339	339	328 SECTION 24. Section 21C of chapter 59, as so appearing, is hereby amended by
340	340	329inserting after subsection (i1/2) the following subsection:-
341	341	330 (i3/4) The local appropriating authority of any city or town may, by a two-thirds vote,
342	342	331seek voter approval to assess taxes in excess of the levy limitation for one-time, nonrecurring
343	343	332operational expenditures to be assessed for only 1 fiscal year. Amounts for such one-time,
344	344	333nonrecurring operational expenditures or for the city's or town's apportioned share for one-time,
345	345	334nonrecurring operational expenditures by a regional governmental unit shall be assessed only
346	346	335after approval by a separate vote of the people taken at a regular or special election held before
347	347	336the setting of the annual tax rate; provided, however, that the question submitted shall be worded 17 of 23
348	348	337as follows: “Shall the (city/town) of ___ be allowed to assess an additional $___ in real estate
349	349	338and personal property taxes for the purposes of (state the purpose(s) for which the monies from
350	350	339this assessment will be used) for only the fiscal year beginning July first, two thousand and ___?
351	351	340 Yes <\/ul> No <\/ul>”;
352	352	341 and provided, further, that said question shall be deemed approved if a majority of the
353	353	342persons voting thereon shall vote “yes”.
354	354	343 SECTION 25. Said chapter 59, as so appearing, is hereby further amended by inserting,
355	355	344after section 52C, the following new section:-
356	356	345 Electronic Filing Requirements
357	357	346 Section 52D. Any form, return or filing required or permitted to be filed by the owner or
358	358	347lessee of any real or property pursuant to sections 5, 5C, 29, 38D, 38F, 59 or 61A of this chapter,
359	359	348shall be filed with or transmitted to the board of assessors in such a manner, format and medium
360	360	349as the board of assessors shall from time to time prescribe. Failure by the owner or lessee to
361	361	350submit the filing in the manner, format and medium prescribed by the board of assessors is
362	362	351equivalent to not filing or not responding.
363	363	352 Any request for information made by a board of assessors pursuant to sections 38D, 38F
364	364	353or 61A of this chapter shall be made in any such manner, format, and medium as the board of
365	365	354assessors shall from time to time prescribe.
366	366	355 SECTION 26. Section 57 of chapter 59, as so appearing, is hereby amended by striking
367	367	356out the third paragraph. 18 of 23
368	368	357 SECTION 27. The twelfth paragraph of section 57C of said chapter 59, as so appearing,
369	369	358is hereby amended by inserting after the first sentence the following sentence:- For purposes of
370	370	359this section, amounts not timely received shall be deemed unpaid.
371	371	360 SECTION 28. Said section 57C of said chapter 59, as so appearing, is hereby further
372	372	361amended by striking out the fourteenth paragraph.
373	373	362 SECTION 29. Section 59 of said chapter 59, as so appearing, is hereby amended by
374	374	363inserting after the words “Twenty-second F”, in line 45, the following words:- , Twenty-second
375	375	364H.
376	376	365 SECTION 30. Section 64 of said chapter 59, as so appearing, is hereby amended by
377	377	366striking out, in line 2, the words “at least one half of”.
378	378	367 SECTION 31. Said section 64 of said chapter 59, as so appearing, is hereby further
379	379	368amended by adding the following paragraph:-
380	380	369 For the purposes of determining jurisdictional interest requirements on appeals under this
381	381	370section, if a payment for taxes on personal property or a parcel of real estate is, after the date
382	382	371prescribed by sections 23D, 57 or 57C, delivered to the collector by United States mail or by an
383	383	372alternative private delivery service as the collector may permit, the payment date shall be
384	384	373deemed to be the date of the United States postmark, the date of the certification of mailing
385	385	374stamped and postmarked by the United States postal service, the date of a certified mail receipt
386	386	375provided by the United States postal service or other substantiating date mark permitted by the
387	387	376Rules of Practice and Procedure of the Appellate Tax Board that is affixed on the envelope or
388	388	377other appropriate wrapper in which the payment is mailed or delivered if the payment was
389	389	378mailed in the United States in an envelope or such appropriate wrapper, first class postage 19 of 23
390	390	379prepaid, or delivered to an alternative private delivery service, properly addressed to the
391	391	380collector; provided, however, that a taxpayer shall have the burden of proving the timely mailing
392	392	381of any payment of taxes to said collector under this section and the collector shall have no
393	393	382obligation to maintain any record relative to the date of mailing of the tax; and provided further,
394	394	383that nothing in this section shall be construed to place the burden of proving any untimely
395	395	384mailing on the collector. As used in this section, “United States postmark” shall mean only a
396	396	385postmark made by the United States post office. This paragraph shall not apply to the calculation
397	397	386of interest on taxes due under sections 23D, 57 or 57C.
398	398	387 SECTION 32. Said section 2A of said chapter 60A of the General Laws, as so appearing,
399	399	388is hereby further amended by inserting at the end of the first paragraph the following sentence:-
400	400	389In the alternative, if an excise remains unpaid for 14 days after a demand, the deputy collector or
401	401	390the local tax collector or commissioner of revenue, as the case may be, may send the delinquent
402	402	391taxpayer a notice of intent to transmit to the registrar of motor vehicles a notice of nonpayment
403	403	392as provided in this section, and if the taxpayer does not pay the excise within 30 days of such
404	404	393notice, then the deputy collector or the local tax collector or commissioner of revenue, as the
405	405	394case may be, shall so notify the registrar.
406	406	395 SECTION 33. Said chapter 60A, as so appearing, is hereby amended by adding the
407	407	396following section:-
408	408	397 Section 10. (a) A city or town which accepts this section in the manner provided in
409	409	398section 4 of chapter 4 may increase the assessed amount of the excise tax assessed pursuant to
410	410	399section 1 of this chapter by a rate of up to 5 per cent. 20 of 23
411	411	400 (b) If accepted prior to October 1, this section shall take effect in a municipality on
412	412	401assessments in the next calendar year or a later calendar year that the municipality may
413	413	402designate.
414	414	403 SECTION 34. Section 8 of chapter 61 of the General Laws, as so appearing, is hereby
415	415	404amended by adding the following paragraph:-
416	416	405 The treasurer of the city, town or regional school district, with the approval of the city
417	417	406council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
418	418	407as the case may be, may finance debt incurred to exercise its option to purchase the land as
419	419	408follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
420	420	409interest rate and dates of payment of debt service within 10 days after the date of issuance of the
421	421	410bonds. The state treasurer or the approved paying agents shall become the paying agents for the
422	422	411principal and interest on such bonds. The state treasurer shall pay such debt service and after
423	423	412payment shall withhold from the distributable aid payable to the city or town an amount which
424	424	413will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
425	425	414in any year is insufficient for this purpose, from any other amounts payable by the
426	426	415commonwealth to such city or town under any provision of law. From the time withheld by the
427	427	416state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
428	428	417from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
429	429	418other than for payment of debt service on such bonds.
430	430	419 SECTION 35. Section 14 of chapter 61A of the General Laws, as so appearing, is hereby
431	431	420amended by adding the following paragraph:- 21 of 23
432	432	421 The treasurer of the city, town or regional school district, with the approval of the city
433	433	422council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
434	434	423as the case may be, may finance debt incurred to exercise its option to purchase the land as
435	435	424follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
436	436	425interest rate and dates of payment of debt service within ten days after the date of issuance of the
437	437	426bonds. The state treasurer or the approved paying agents shall become the paying agents for the
438	438	427principal and interest on such bonds. The state treasurer shall pay such debt service and after
439	439	428payment shall withhold from the distributable aid payable to the city or town an amount which
440	440	429will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
441	441	430in any year is insufficient for this purpose, from any other amounts payable by the
442	442	431commonwealth to such city or town under any provision of law. From the time withheld by the
443	443	432state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
444	444	433from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
445	445	434other than for payment of debt service on such bonds.
446	446	435 SECTION 36. Section 9 of chapter 61B of the General Laws, as so appearing, is hereby
447	447	436amended by adding the following paragraph:-
448	448	437 The treasurer of the city, town or regional school district, with the approval of the city
449	449	438council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
450	450	439as the case may be, may finance debt incurred to exercise its option to purchase the land as
451	451	440follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
452	452	441interest rate and dates of payment of debt service within ten days after the date of issuance of the
453	453	442bonds. The state treasurer or the approved paying agents shall become the paying agents for the
454	454	443principal and interest on such bonds. The state treasurer shall pay such debt service and after 22 of 23
455	455	444payment shall withhold from the distributable aid payable to the city or town an amount which
456	456	445will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
457	457	446in any year is insufficient for this purpose, from any other amounts payable by the
458	458	447commonwealth to such city or town under any provision of law. From the time withheld by the
459	459	448state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
460	460	449from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
461	461	450other than for payment of debt service on such bonds.
462	462	451 SECTION 37. Section 3A of chapter 64G of the General Laws, as so appearing, is hereby
463	463	452amended by striking out, in line 5, the figure “6” and inserting in place thereof the following
464	464	453figure:- 7.
465	465	454 SECTION 38. Said section 3A of said chapter 64G, as so appearing, is hereby further
466	466	455amended by striking out, in line 10, the figure “6.5” and inserting in place thereof the following
467	467	456figure:- 7.5.
468	468	457 SECTION 39. Subsection (a) of section 2 of chapter 64L of the General Laws, as so
469	469	458appearing, is hereby amended by striking out, in line 4, the figure “.75” and inserting in place
470	470	459thereof the following figure:- 1.
471	471	460 SECTION 40. Section 16B1/2 of chapter 71 of the General Laws, as so appearing, is
472	472	461hereby amended by striking out the first paragraph and inserting in place thereof the following
473	473	462paragraph:-
474	474	463 If the unencumbered amount in the excess and deficiency fund, so called, of a regional
475	475	464school district at the end of a fiscal year exceeds 5 per cent of its operating budget and its
476	476	465budgeted capital costs for the succeeding fiscal year, the amount in excess of the said 5 per cent 23 of 23
477	477	466shall be applied by the regional school district committee to reduce the amount to be raised by
478	478	467assessment on the member cities and towns in accordance with the terms of the agreement for
479	479	468apportionment of costs. The commissioner of revenue shall certify the unencumbered amount in
480	480	469the excess and deficiency fund, so called, of a regional school district, and the amount, if any, by
481	481	470which it exceeds 5 per cent of the district’s operating budget and its budgeted capital costs for
482	482	471the succeeding fiscal year, at the end of each fiscal year and shall report such amount to the
483	483	472regional district school committee, the board of selectmen in each member town and the city
484	484	473council in each member city by December 1 of each year. The regional district school committee
485	485	474shall submit all information necessary to perform said certification to the commissioner of
486	486	475revenue at the close of each fiscal year but no later than October 31. The regional school district
487	487	476treasurer shall recertify the amounts reapportioned in the current fiscal year to the treasurers of
488	488	477the several towns within thirty days from the date on which the regional district school
489	489	478committee votes to reduce the amounts to be raised by assessment. If the recertification is made
490	490	479after the annual town meeting referred to in the first paragraph of section 16B, the amount
491	491	480recertified shall be considered an amendment to the amount required to have been appropriated
492	492	481at that meeting without the necessity for further action by the member city or town, and, if the
493	493	482annual assessment of taxes has not been made, the town assessors shall include only the amount
494	494	483so recertified in making the annual assessment of taxes under the provisions of section 23 of
495	495	484chapter 59. Otherwise, the regional district school committee shall include the amount in excess
496	496	485of the said 5 per cent as a revenue source for the subsequent fiscal year and the amount shall be
497	497	486credited and apportioned to each member municipality in accordance with the terms of the
498	498	487agreement for apportionment of costs.
499	499	488 SECTION 41. Section 23 shall apply to tax years beginning on or after January 1, 2027.