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HOUSE DOCKET, NO. 5203 FILED ON: 6/18/2024
HOUSE . . . . . . . . . . . . . . . No. 4805
The Commonwealth of Massachusetts
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PRESENTED BY:
Rob Consalvo
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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 relative to property tax classification in the city of Boston.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Rob Consalvo14th Suffolk6/18/2024 1 of 3
HOUSE DOCKET, NO. 5203 FILED ON: 6/18/2024
HOUSE . . . . . . . . . . . . . . . No. 4805
By Representative Consalvo of Boston, a petition (subject to Joint Rule 12) of Rob Consalvo
(with the approval of the mayor and city council) relative to property tax classification in the city
of Boston. Revenue. [Local Approval Received.]
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 relative to property tax classification in the city of Boston.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
regulate the property tax classification limits in the City of Boston beginning in fiscal year 2025,
therefore it is hereby declared to be an emergency law, necessary for the immediate preservation
of the public convenience.
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 IA of chapter 58 of the General Laws or any other
2general or special law to the contrary, the commissioner of revenue shall further adjust the
3minimum residential factor of the city of Boston determined under said section lA of said chapter
458 for fiscal years 2025, 2026, 2027 and 2028, if adoption of such factor for any such year would
5result in the residential property class bearing a higher percentage of the total property tax levy
6than the percentage of the total property tax levy imposed on the residential property class than
7in the prior fiscal year. The new minimum residential factor for such year shall be (a) for fiscal
8year 2025, 45 per cent subject to such adjustment upward as may be required to provide that the
9percentage of the total tax levy imposed on any class of real or personal property shall not
10exceed 200 per cent of the full and fair cash valuation of the taxable property of the class divided 2 of 3
11by the full and fair cash valuation of all taxable real and personal property in the city of Boston,
12(b) in fiscal year 2026, 47 per cent subject to such adjustment upward as may be fiscal year 2026,
1347 per cent subject to such adjustment upward as may be required to provide that the percentage
14of the total tax levy imposed on any class of real or personal property shall not exceed 197 per
15cent of the full and fair cash valuation of the taxable property of the class divided by the full and
16fair cash valuation of all taxable real and personal property in the city of Boston, (c) in fiscal
17year 2027, 49 per cent subject to such adjustment upward as may be required to provide that the
18percentage of the total tax levy imposed on any class of real or personal property shall not
19exceed 190 per cent of the full and fair cash valuation of the taxable property of the class divided
20by the full and fair cash valuation of all taxable real and personal property in the city of Boston, (
21d) in fiscal year 2028, 50 per cent subject to such adjustment upward as may be required to
22provide that the percentage of the total tax levy imposed on any class of real or personal property
23shall not exceed 183 per cent of the full and fair cash valuation of the taxable property of that
24class divided by the full and fair cash valuation of all taxable real and personal property in the
25city of Boston, ( e) in fiscal year 2029 and thereafter, the determination of the minimum
26residential factor shall be conducted in accordance with the provisions detailed in section IA of
27chapter 58. Payments made under section 38H of chapter 59 of the General Laws, and similar
28provisions of special acts, that are included in the tax levy for purposes of determ1ning the
29minimum residential factor under said section 1 A of said chapter 58 shall be so included in the
30determination of any factor under this section.
31 SECTION 2: (a) The city of Boston may elect to apply the original identified schedule or
32an alternative implementation schedule where the original years of 2025, 2026, 2027, 2028 and 3 of 3
332029 would be substituted with (i) 2026, 2027, 2028, 2029, 2030 respectively, or (ii) 2027, 2028,
342029, 2030, 2031 respectively.
35 (b) The schedule election in Section 2(a) would be made upon notification to the
36Department of Revenue during the rate setting process of the first year of the schedule that the
37City of Boston is electing to implement. Once a schedule selection is made it may not be
38changed.