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SENATE DOCKET, NO. 1460 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1760
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael D. Brady
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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 establishing a municipal tax assessment increase limit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Michael D. BradySecond Plymouth and Norfolk 1 of 2
SENATE DOCKET, NO. 1460 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1760
By Mr. Brady, a petition (accompanied by bill, Senate, No. 1760) of Michael D. Brady for
legislation to establish a municipal tax assessment increase limit. Revenue.
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 establishing a municipal tax assessment increase limit.
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 21C of chapter 59 of the General Laws, as appearing in the 2020 Official Edition,
2is hereby amended by adding the following paragraph:-
3 (o) The local appropriating authority of any city or town may, by majority vote, seek
4voter approval to limit the annual increase on the total taxes assessed on real property classified
5as Class One, residential; provided, however, that the limit shall equal 3 per cent of the annual
6increase or the percentage change in the Consumer Price Index published by the United States
7Department of Labor, Bureau of Labor Statistics, for such year, whichever is lower, for the
8principal residence of a taxpayer as defined in section 1 of chapter 188; provided further, that the
9limit shall not exceed 10 per cent of the annual increase for said real property that is not the
10principal residence of a taxpayer as defined in said section 1 of said chapter 188; and provided
11further, that the total taxes assessed on said real property shall not exceed the rate based on the
12full and fair cash valuation of said property. The question submitted to the voters shall be worded
13as follows:- 2 of 2
14 “Shall the (city/town) of _________ be allowed to limit the annual increase on the total
15taxes assessed on real property classified as Class One, residential?
16 Yes ___ No ___.”
17 If a majority of the persons voting on the question shall vote “yes”, the local
18appropriating authority of the city or town shall be allowed to limit the annual increase on the
19total taxes assessed on real property classified as Class One, residential pursuant to this
20paragraph; provided, however, that any limits established under this paragraph shall apply
21automatically; provided further, that any limits established under this paragraph shall not apply
22to any increases in value to said real property resulting from improvements made by the
23taxpayer; provided further, that any limit established under this paragraph shall not apply in any
24fiscal year in which the real property is sold or otherwise transferred for consideration; and
25provided further, that should a taxpayer cease to reside or intend to reside in said real property as
26the taxpayer’s principal residence as defined in said section 1 of said chapter 188, the taxpayer
27shall notify the local assessor’s office within 30 days to avoid the assessment of any penalties or
28any other real estate obligations.