Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1785

Introduced
2/16/23  

Caption

Relative to a bifurcated property tax

Impact

The introduction of a bifurcated property tax could significantly alter the landscape of property taxation in Massachusetts. By allowing municipalities to tailor their tax rates, the bill aims to address disparities and ensure that taxation more accurately reflects the value and use of properties. This could potentially lead to more equitable tax burdens and better funding for local services, as communities would be empowered to adjust rates based on their particular circumstances and priorities.

Summary

Senate Bill 1785 proposes legislation aimed at establishing a bifurcated property tax system within cities and towns that choose to adopt it. The bill allows local governing bodies, such as boards of selectmen or city councils, to set a progressive tax rate on real property. This measure intends to provide municipalities with greater flexibility in determining tax rates based on specific local needs and economic conditions.

Contention

There may be notable points of contention surrounding this bill, particularly regarding its implementation and the potential for unequal tax burdens. While proponents argue that a bifurcated tax system can lead to fairer taxation aligned with property usage and value, critics may express concerns about the administrative complexity and the potential for local governments to misuse their new powers, leading to higher taxes for certain residents or property types. Furthermore, the necessity for local acceptance and governance structure involvement could lead to variations in tax systems across the state, raising issues of consistency and predictability.

Companion Bills

MA H4560

Similar To Authorizing the town of Carlisle to establish a means tested senior citizen property tax exemption

MA H4920

Similar To Relative to means tested senior citizen property tax exemptions in the town of Westford

MA H5099

Similar To Relative to property tax classification in the city of Boston

MA S2656

Replaced by Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to programs, property taxes and other revenue matters.

Similar Bills

No similar bills found.