Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1795

Introduced
2/16/23  

Caption

Providing a local option incentivizing landlords to rent unsubsidized properties at below market rent (good landlord tax credit)

Impact

If enacted, S1795 would amend Chapter 62 of the General Laws by introducing new provisions that allow property owners to benefit financially for offering lower rent to those in need. The act would enable municipalities to exempt qualified rental properties from local property taxes, significantly impacting the financial landscape of rental housing. The goal is to facilitate access to affordable homes while offering landlords a degree of tax relief as a trade-off for compliance.

Summary

Senate Bill 1795, also known as the Good Landlord Tax Credit Act, aims to provide a local option for landlords to incentivize renting unsubsidized properties at below market rates. The bill allows homeowners of qualified residential rental properties, defined as 2- to 4-unit structures, to receive a tax credit for the difference between the maximum allowable rent and the amount they charge to tenants. This initiative is targeted at low-income persons, seniors, and families with children, promoting affordable housing in Massachusetts.

Contention

Discussions surrounding S1795 have highlighted various points of contention, particularly concerning the potential fiscal impact on local governments. Some legislators express concerns that providing tax credits could reduce vital property tax revenues, affecting local budgets and essential services. Additionally, there are debates about whether the bill adequately addresses the long-term sustainability of such incentives and if it could lead to unintended consequences, like increased rental prices in other segments of the market.

Conclusions

While proponents argue that S1795 will significantly aid in alleviating housing insecurities for vulnerable populations, critics warn of its implications for municipal funding and regulatory integrity. The broader implications of this bill on housing policy remain to be seen as it undergoes the legislative process, with ongoing discussions focusing on how best to balance landlord incentives with community needs.

Companion Bills

MA H2944

Similar To Creating a local option property tax cap for low-income seniors

MA H2969

Similar To Providing a local option incentivizing landlords to rent unsubsidized properties at below market rent (good landlord tax credit)

MA H2887

Similar To Relative to taxpayer conscience protection

MA H3555

Similar To Relative to local option for associate members of planning boards

MA H4007

Similar To Establishing a local option penalty on certain pole installation projects

MA H5045

Replaced by Study Order

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