Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1762 Compare Versions

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

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 363 FILED ON: 1/13/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1762
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	William N. Brownsberger
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act authorizing a local affordable housing surcharge.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :William N. BrownsbergerSuffolk and Middlesex 1 of 4
16	16	SENATE DOCKET, NO. 363 FILED ON: 1/13/2023
17	17	SENATE . . . . . . . . . . . . . . No. 1762
18	18	By Mr. Brownsberger, a petition (accompanied by bill, Senate, No. 1762) of William N.
19	19	Brownsberger for legislation to authorize a local affordable housing surcharge. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE SENATE, NO. 1804 OF 2021-2022.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act authorizing a local affordable housing surcharge.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 The General Laws are hereby amended by inserting after chapter 44B, the following
31	31	2chapter:-
32	32	3 Chapter 44C: Local Affordable Housing Surcharge
33	33	4 (a) Notwithstanding chapter 59 or any other general or special law to the contrary, any
34	34	5city or town, which accepts this chapter in accordance with subsection (b), may impose an
35	35	6affordable housing surcharge on real property at a rate up to, but not exceeding, 2 per cent of the
36	36	7real estate tax levy against real property, as determined annually by the board of assessors. The
37	37	8amount of the surcharge shall not be included in a calculation of total taxes assessed for purposes
38	38	9of section 21C of chapter 59. 2 of 4
39	39	10 (b) This chapter shall only take effect upon approval by a two-thirds vote of the local
40	40	11appropriating authority of the city or town, as defined by section 21C of chapter 59, and
41	41	12acceptance by the voters as a ballot question at the next regular municipal or state election;
42	42	13provided, however, that this chapter shall take effect on July 1 of the fiscal year after such
43	43	14acceptance or a later fiscal year as the city or town may designate.
44	44	15 (c) All exemptions and abatements of real property authorized by chapter 59, or any other
45	45	16law for which a taxpayer qualifies as eligible, shall not be affected by this chapter. A taxpayer
46	46	17receiving an exemption of real property under a clause of section 5 of chapter 59 specifically
47	47	18listed in section 59 of chapter 59 shall be exempt from any surcharge on real property established
48	48	19under this chapter. The surcharge to be paid by a taxpayer receiving any other exemption or
49	49	20abatement of tax on real property authorized by chapter 59 or any other law shall be reduced in
50	50	21proportion to the amount of such exemption or abatement.
51	51	22 (d) Any amount of the surcharge not paid by the due date shall bear interest at the rate per
52	52	23annum provided in section 57 of chapter 59.
53	53	24 (e) The local appropriating authority, as defined by section 21C of chapter 59, may also
54	54	25vote to accept one or more of the following exemptions:
55	55	26 (1) for property owned and occupied as a domicile by a person who would qualify for
56	56	27low income housing or low or moderate income senior housing in the city or town;
57	57	28 (2) for class three, commercial, and class four, industrial, properties as defined in section
58	58	292A of chapter 59, in cities or towns with classified tax rates;
59	59	30 (3) for $100,000 of the value of each taxable parcel of residential real property; or 3 of 4
60	60	31 (4) for $100,000 of the value of each taxable parcel of class three, commercial property,
61	61	32and class four, industrial property as defined in section 2A of chapter 59.
62	62	33 (f) A person claiming an exemption provided under this chapter may apply to the board
63	63	34of assessors, in writing, on a form approved by the commissioner of revenue, on or before the
64	64	35deadline for an application for exemption under section 59 of chapter 59. Any person aggrieved
65	65	36by a decision of the assessors or by their failure to act upon such application may appeal, as
66	66	37provided in sections 64 to 65B, inclusive, of chapter 59. Applications for exemption under this
67	67	38chapter shall be open for inspection only as provided in section 60 of chapter 59.
68	68	39 (g) Notwithstanding section 53 of chapter 44 or any other general or special law to the
69	69	40contrary, a city or town that accepts this chapter shall deposit all monies collected from the
70	70	41surcharge, under this chapter, into an affordable housing trust adopted pursuant to section 55C of
71	71	42chapter 44 or special legislation.
72	72	43 (h) Upon acceptance of this chapter and upon the assessors' warrant to the tax collector,
73	73	44the accepted surcharge shall be imposed.
74	74	45 (i) After receipt of the warrant, the tax collector shall collect the surcharge in the amount
75	75	46and according to the computation specified in the warrant and shall pay the amounts so collected,
76	76	47quarterly or semi-annually, according to the schedule for collection of property taxes for the tax
77	77	48on real property, to the affordable housing trust. The tax collector shall cause appropriate books
78	78	49and accounts to be kept with respect to the surcharge, which shall be subject to public
79	79	50examination upon reasonable request.
80	80	51 (j) The remedies provided by chapter 60 for the collection of taxes upon real estate shall
81	81	52apply to the surcharge on real property pursuant to this chapter. 4 of 4
82	82	53 (k) A city or town that has accepted this chapter may revoke its acceptance, or amend the
83	83	54amount of the surcharge, in the manner outlined in subsection (b); provided, however, that it may
84	84	55not amend the applicable surcharge rate more often than once in any 12 month period. Any
85	85	56monies remaining upon revocation shall be transferred to an affordable housing trust.