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FILED ON: 7/30/2024
HOUSE . . . . . . . . . . . . . . . No. 4942
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 1A 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: (i) 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
11by the full and fair cash valuation of all taxable real and personal property in the city of Boston; 2 of 3
12(ii) in fiscal year 2026, 47 per cent subject to such adjustment upward as may be fiscal year
132026, 47 per cent subject to such adjustment upward as may be required to provide that the
14percentage of the total tax levy imposed on any class of real or personal property shall not
15exceed 197 per cent of the full and fair cash valuation of the taxable property of the class divided
16by the full and fair cash valuation of all taxable real and personal property in the city of Boston;
17(iii) in fiscal year 2027, 49 per cent subject to such adjustment upward as may be required to
18provide that the percentage of the total tax levy imposed on any class of real or personal property
19 shall not exceed 190 per cent of the full and fair cash valuation of the taxable property of
20the class divided by the full and fair cash valuation of all taxable real and personal property in
21the city of Boston; (iv) in fiscal year 2028, 50 per cent subject to such adjustment upward as may
22be required to provide that the percentage of the total tax levy imposed on any class of real or
23personal property shall not exceed 183 per cent of the full and fair cash valuation of the taxable
24property of that class divided by the full and fair cash valuation of all taxable real and personal
25property in the city of Boston; (v) in fiscal year 2029 and thereafter, the determination of the
26minimum residential factor shall be conducted in accordance with the provisions detailed in
27section IA of chapter 58. Payments made under section 38H of chapter 59 of the General Laws,
28and similar provisions of special acts, that are included in the tax levy for purposes of
29determining the minimum residential factor under said section 1A of said chapter 58 shall be so
30included in the determination 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
332029 would be substituted with (i) 2026, 2027, 2028, 2029, 2030 respectively, or (ii) 2027, 2028,
342029, 2030, 2031 respectively. 3 of 3
35 (b) The schedule election in subsection (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 city
37of Boston is electing to implement. Once a schedule selection is made it may not be changed.