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SENATE DOCKET, NO. 2962 FILED ON: 1/22/2024
SENATE . . . . . . . . . . . . . . No. 2571
OFFICE OF THE GOVERNOR
COMMONWEALTH OF MASSACHUSETTS
STATE HOUSE · BOSTON, MA 02133
(617) 725-4000
MAURA T. HEALEY
GOVERNOR
KIMBERLEY DRISCOLL
LIEUTENANT GOVERNOR
January 22, 2024
To the Honorable Senate and House of Representatives,
I am filing for your consideration a bill entitled An Act empowering municipalities and
local governments (“The Municipal Empowerment Act”) – legislation designed to arm local
governments with greater tools and supports to generate resources for vital local services and
access the products and workers they need to best serve Massachusetts residents.
Our administration appreciates that the health of the Commonwealth’s 351 cities and
towns underpins the overall success of Massachusetts and its people. That is why this
administration is committed to ensuring that every municipality, from Provincetown to Pittsfield,
has the resources it needs to succeed.
Since taking office, our administration has been focused on ensuring our municipal
partners have the support they need from the state. Our Fiscal Year 2025 budget proposal, which
will be filed in the coming days, will once again recommend historic investments in municipal
partnerships. From fully funding the Student Opportunity Act to boosting resources for
unrestricted general government aid (UGGA), our Fiscal Year 2025 budget proposal will provide
nearly $8.7 billion for local aid, a $269.4 million (or 3 percent) increase over the Fiscal Year
2024 General Appropriations Act.
But the administration also recognizes that boosting funding alone is not enough. Cities
and towns across the Commonwealth can benefit from changes to state programs and rules that
make it easier for the state and municipalities, together, to best serve our constituents. The
administration, therefore, engaged in an extensive listening tour with municipal leaders this Fall
to explore ideas on how the Commonwealth can best partner with our cities and towns. Over
several months, the administration held seven regional listening sessions that engaged over 130 2 of 2
municipal managers and administrators from 112 different municipalities and solicited input
from professional associations representing local leaders and employees – the Municipal
Empowerment Act is a direct outgrowth of what we heard.
Based on feedback from the dedicated individuals who serve our communities every day,
the Municipal Empowerment Act provides relief from numerous administrative burdens,
including reforms to procurement rules that raise thresholds for competitive bids; contains local
option revenue raisers, including a new Motor Vehicle Excise surcharge local option that can
benefit every city and town in the Commonwealth; improves the efficiency of local operations
by, for example, updating borrowing rules for school projects and establishing enforcement
mechanisms for double pole prohibitions; and provides new tools for addressing critical local
workforce challenges, such as allowing for the creation of regional boards of assessors,
centralizing valuation of telecom and utility property at the state level and creating additional
flexibilities in post-retirement employment exemptions.
Additionally, this bill proposes to make permanent some of the COVID-19 era policies
that have become popular and valuable additions to the fabric of civic and social lives in
communities around the state, including hybrid public meetings and outdoor dining.
Outside of this legislation, the administration is also supporting critical work being
pursued through other bodies to improve local staffing and finances, including endorsing policies
recently approved by the Special Legislative Commission to Study and Examine the Civil
Service Law that will support alternative paths for civil service police and fire departments to
recruit personnel while benefitting the system. These reforms would allow up to 50 percent of
officers to be hired outside of the traditional civil service process and enable communities to
create public safety cadet programs without requiring their own special acts. Enactment of these
reforms this year will help cities and towns recruit a more diverse cadre as the next generation of
public safety officials.
City and town officials understand what programs and policies can meet the needs of the
residents they serve, and the Municipal Empowerment Act reflects those unique local
perspectives. The bill positions the state as a better partner to our cities and towns in building
communities in which people want to live, work, visit, go to school, raise a family, start a
business and age in place. I appreciate the Legislature’s attention to enact this piece of
legislation.
Respectfully submitted,
Maura T. Healey,
Governor 1 of 45
SENATE . . . . . . . . . . . . . . No. 2571
Senate, January 29, 2024 -- Message from Her Excellency the Governor recommending
legislation to empower municipalities and local governments.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act empowering municipalities and local governments.
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. Section 3 of chapter 17 of the General Laws, as appearing in 2022 Official
2Edition, is hereby amended by striking out subsection (d) and inserting in place thereof the
3following subsection:-
4 (d) Seven of the appointed members shall be non-providers: 1 of whom shall be
5appointed by the secretary of elder affairs; 1 of whom shall be appointed by the secretary of
6veterans' services; 1 of whom shall be appointed by the governor from a list of 3 nominated by
7Health Care For All, Inc.; 1 of whom shall be appointed by the governor from a list of 3
8nominated by the Coalition for the Prevention of Medical Errors, Inc.; 1 of whom shall be
9appointed by the governor from a list of 3 nominated by the Massachusetts Public Health
10Association; and 1 of whom shall be appointed by the governor from a list of 3 nominated by the
11Massachusetts Community Health Worker Network; and 1 of whom shall be appointed by the
12governor from a list of 3 nominated by the Coalition for Local Public Health. Whenever an
13organization nominates a list of candidates for appointment by the governor under this 2 of 45
14subsection, the organization may nominate additional candidates if the governor declines to
15appoint any of those originally nominated.
16 SECTION 2. Section 18 of chapter 30A of the General Laws, as so appearing, is hereby
17amended by inserting the following definition:-
18 “Adequate, alternative means of public access”, measures that provide transparency and
19permit timely and effective public access to the deliberations of a public body, including, but not
20limited to, providing public access through telephone, internet, satellite enabled audio or video
21conferencing or any other technology that enables the public to clearly follow the proceedings of
22the public body while those activities are occurring.
23 SECTION 3. Said section 18 of said chapter 30A, as so appearing, is hereby further
24amended by striking out the definition of “Deliberation” and inserting in place thereof the
25following definition:-
26 “Deliberation”, an oral or written communication through any medium, including
27electronic mail, between or among a quorum of a public body on any public business within its
28jurisdiction; provided, however, that “deliberation” shall not include the distribution of a meeting
29agenda, scheduling information or distribution of other procedural meeting information or the
30distribution of reports or documents that may be discussed at a meeting, provided that no opinion
31of a member is expressed.
32 SECTION 4. Section 20 of said chapter 30A, as so appearing, is hereby amended by
33striking out subsection (a) and inserting in place thereof the following subsection:- 3 of 45
34 (a) Except as provided in section 21, all meetings of a public body shall be physically
35accessible to the public; provided, that if a public body does not conduct the meeting in a public
36place that is physically accessible to the public, the public body shall ensure public access to the
37deliberations of the public body for interested members of the public through adequate,
38alternative means of public access. Where active, real-time participation by members of the
39public is a specific requirement of a general or special law, regulation or a local ordinance or by-
40law, pursuant to which the proceeding is conducted, any adequate, alternative means of public
41access shall provide for such participation and shall be sufficient to meet such participation
42requirement. A public body shall offer its selected adequate, alternative means of public access
43to its proceedings without subscription, toll or similar charge to the public.
44 SECTION 5. Said section 20 of said chapter 30A, as so appearing, is hereby further
45amended by striking out subsection (d) and inserting in place thereof the following subsection:-
46 (d) A public body may allow remote participation by any or all members in any meeting
47of the public body. A quorum of the body and the chair shall not be required to be physically
48present at a specified meeting location; provided, however, that any members participating
49remotely and all persons present at the meeting location are clearly audible to each other. A
50public body that elects to conduct its proceedings under this subsection shall ensure that any
51party entitled or required to appear before it shall be able to appear through remote means or, if
52the meeting is conducted in a location that is physically accessible to the public, in person, at the
53person’s choosing.
54 SECTION 6. Section 22 of said chapter 30A, as so appearing, is hereby amended by
55striking out the first sentence of subsection (c) and inserting in place thereof the following 4 of 45
56sentence:- Minutes of all open and executive sessions shall be created and approved in a timely
57manner.
58 SECTION 7. Section 4 of chapter 30B of the General Laws, as so appearing, is amended
59by striking out subsection (a) and inserting in place thereof the following subsection:-
60 (a) Except as permitted pursuant to this section and section 7, for the procurement of a
61supply or service for a governmental body in the amount of $10,000 or greater, but not to exceed
62$100,000, a procurement officer shall seek written quotations from not fewer than 3 persons
63customarily providing the supply or service. The procurement officer shall record the: (i) names
64and addresses of all persons from whom quotations were sought; (ii) purchase description used
65for the procurement; (iii) names of the persons submitting quotations; and (iv) date and amount
66of each quotation. Such information shall be retained in the file required pursuant to section 3. A
67governmental body may require that any procurement for the governmental body in an amount of
68not more than $100,000 shall be subject to section 5 or section 6.
69 SECTION 8. Section 5 of said chapter 30B, as so appearing, is hereby amended by
70striking out, in lines 2 to 4, the words “$50,000 or, in the case of a municipal or regional school
71district, award of procurement contracts in the amount of more than $100,000,” and inserting in
72place thereof the following figure:- $100,000.
73 SECTION 9. Said section 5 of said chapter 30B, as so appearing, is hereby further
74amended by striking out, in lines 37 to 39, the words “on the COMMBUYS system administered
75by the operational services division” and inserting in place thereof the following words:- through
76additional means reasonably calculated to notify the public of the opportunity. 5 of 45
77 SECTION 10. Said section 5 of said chapter 30B, as so appearing, is hereby further
78amended by striking out, in lines 40 and 41, the words “$50,000, or, for a municipal or regional
79school district, more than”.
80 SECTION 11. Section 6 of said chapter 30B, as so appearing, is hereby amended by
81striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
82more than $100,000” and inserting in place thereof the following figure:- $100,000.
83 SECTION 12. Section 6A of said chapter 30B, as so appearing, is hereby amended by
84striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
85more than $100,000,” and inserting in place thereof the following figure:- $100,000.
86 SECTION 13. Section 7 of said chapter 30B, as so appearing, is hereby amended by
87striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
88more than $100,000,” and inserting in place thereof the following figure:- $100,000.
89 SECTION 14. Said chapter 30B, as so appearing, is hereby further amended by striking
90out section 22 and inserting in place thereof the following section:-
91 Section 22. A public procurement unit may participate in, sponsor, conduct or administer
92a cooperative purchasing agreement for the procurement of supplies or services with public
93procurement units or external procurement activities in accordance with an agreement entered
94into between the participants. The public procurement unit conducting the procurement of
95supplies or services shall do so in a manner that constitutes a full and open competition.
96 Notwithstanding the provisions of any special or general law to the contrary, a public
97procurement unit that conducts a cooperative purchasing agreement pursuant to this section in a 6 of 45
98manner that constitutes full and open competition may award contracts to multiple offerors
99through a single request for proposals if the chief procurement officer for the awarding public
100unit determines that doing so is in the best interests of the parties to the cooperative purchasing
101agreement.
102 SECTION 15. Chapter 30B of the General Laws, as appearing in the 2022 Official
103Edition, is hereby amended by striking out section 23 and inserting in place thereof the following
104section:-
105 Section 23. Notwithstanding section 39M of chapter 30, or any general or special law to
106the contrary, a governmental body may procure electric school buses and the installation of
107charging stations for said electric school buses, under this chapter. Said electric school buses and
108the installation of related charging stations may be procured separately or in one procurement.
109For the purposes of this section, if electric school buses and charging stations and their
110installation are procured in a single procurement, both shall be considered supplies; otherwise,
111electric school buses shall be considered supplies and charging stations and their installation
112shall be considered services.
113 A contract under this section shall only be awarded to a bidder: (i) possessing the skill,
114ability and integrity necessary for the faithful performance of the work; (ii) who shall certify, that
115it is able to furnish labor that can work in harmony with all other elements of labor employed or
116to be employed in the work; (iii) who shall certify that all employees to be employed at the
117worksite will have successfully completed a course in construction safety and health approved by
118the United States Occupational Safety and Health Administration that is at least 10 hours in
119duration at the time the employee begins work and who shall furnish documentation of 7 of 45
120successful completion of said course with the first certified payroll report for each employee; and
121(iv) who obtains within 10 days of the notification of contract award the security by bond
122required under section 29 of chapter 149; provided, that for the purposes of this section, the term
123“security by bond” shall mean the bond of a surety company qualified to do business under the
124laws of the commonwealth and satisfactory to the awarding authority; provided further, that if
125there is more than 1 surety company, the surety companies shall be jointly and severally liable.
126 SECTION 16. Section 91 of chapter 32 of the General Laws, as appearing in the 2022
127Official Edition, is hereby amended by adding the following subsection:
128 (f) Notwithstanding the provisions of paragraphs (a) to (d), inclusive, in any period
129during which there is a critical shortage of qualified applicants for a specific job title or class of
130job titles, an executive agency, department, county, city, town, district or authority may, upon
131approval from the secretary of administration and finance, or the secretary’s designee, create one
132or more critical shortage positions in the job title or class of job titles. The agency, department,
133county, city, town, district or authority shall submit to the secretary or their designee any
134documentation that the secretary or their designee shall require to determine the existence of a
135critical shortage of qualified applicants for a job title or class of job titles. The secretary or the
136secretary’s designee shall set the maximum number of critical shortage positions that may be
137created by the requesting entity in the job title or class of job titles.
138 A critical shortage position authorized under this subsection shall exist and be active for a
139period not to exceed 24 months; provided, however, that the position may be extended with the
140approval of the secretary, or the secretary’s designee if, at the end of the 24 month period, a
141critical shortage still exists for the job title or class of job titles. In addition to and 8 of 45
142notwithstanding subsections (a) to (d), inclusive, or similar provision of any special law, and
143notwithstanding section 181 of chapter 25 of the acts of 2009, as amended by section 11 of
144chapter 42 of the acts of 2022, any person who has been retired and who is receiving a pension or
145retirement allowance under the provisions of this chapter or any other general or special law
146from the commonwealth, county, city, town, district or authority may, subject to all laws, rules,
147and regulations governing the employment of persons in the commonwealth, county, city, town,
148district or authority, be employed in a critical shortage position. Provided, however, that any
149such retired person in a critical shortage position under this subsection shall not be deemed to
150have resumed active membership in any relevant retirement system and said service shall not be
151counted as creditable service toward retirement and provided, further, that in the first 6 months
152immediately following the effective date of retirement, the earnings received by such retired
153person when added to any pension or retirement allowance they are receiving shall not exceed
154the salary that is being paid for the position from which they retired or in which their
155employment was terminated.
156 SECTION 17. Subsection (k) of section 20 of chapter 32B of the General Laws, as so
157appearing, is hereby amended by striking out, in line 158, the words “governing boards” and
158inserting in place thereof the followings words:- governing body.
159 SECTION 18. Section 42A of chapter 40 of the General Laws, as so appearing, is hereby
160amended by inserting after the word “deeds”, in line 5, the following words:- , and files a copy of
161said certificate with the collector of taxes of the city or town in which the lien hereinafter
162mentioned is to take effect. 9 of 45
163 SECTION 19. Section 49 of said chapter 40, as so appearing, is hereby amended by
164adding the following sentence:- Nothing in this section shall preclude a town from providing any
165of the reports or information pursuant to this section in an electronic format.
166 SECTION 20. Said chapter 40, as so appearing, is hereby amended by adding the
167following section:-
168 Section 70. Cities, towns and districts shall report a known cybersecurity incident, as
169defined through regulation by the secretary of technology services and security, to the
170commonwealth security operations center, in a manner prescribed by the executive office of
171technology services and security. Reporting shall take place as soon as practicable, but no later
172than at the conclusion of the risk assessment process. Reports shall not include any information
173that would jeopardize attorney-client privilege nor any information that would have a
174demonstrated impact on the defense and management of any liability claims, including litigation
175or demand for damages. Nothing in this section shall satisfy a city, town or district’s reporting
176requirements under chapter 93H. The executive office of technology services and security shall
177promulgate regulations to implement this section.
178 SECTION 21. Chapter 40A of the General Laws, as appearing in the 2022 Official
179Edition, is hereby amended by inserting after section 3A following section:-
180 Section 3B. (a) As used in this section, the following words shall, unless the context
181clearly requires otherwise, have the following meanings:-
182 “Commission”, the alcoholic beverages control commission, established by section 70 of
183chapter 10. 10 of 45
184 “Outdoor table service”, restaurant service that includes food prepared on-site and under
185a food establishment permit issued by a municipal authority pursuant to 105 CMR 590.00 that is
186served to seated diners outside the restaurant building envelope, whether on a sidewalk, patio,
187deck, lawn, parking area or other outdoor space.
188 (b) Notwithstanding the provisions of this chapter, any special permit, variance or other
189approval issued thereunder or any general or special law to the contrary, a city or town may
190approve a request for expansion of outdoor table service, including in the description of licensed
191premises as described in subsection (c), or an extension of an earlier granted approval. Before
192such approval, the mayor, select board or other chief executive officer, as established by charter
193or special act, shall establish the process for approving such requests. Such process shall not be
194required to comply with the notice and publication provisions of section 11 of this chapter. An
195approval under this section may be exercised immediately upon filing of notice thereof with the
196city or town clerk, without complying with any otherwise applicable recording or certification
197requirements.
198 (c) Pursuant to subsection (b), a local licensing authority may grant approval for a change
199in the description of the licensed premises for the purpose of permitting outdoor alcohol service
200as the local licensing authority deems reasonable and proper, and issue an amended license to
201existing license holders, without further review or approval from the commission prior to
202issuance. Upon approval of an amended license, the local licensing authority shall provide notice
203of the amended license to the commission. Nothing in this section shall prevent the commission
204from exercising the commission’s enforcement authority over an amended license. 11 of 45
205 (d) Before approving any request to extend an earlier granted approval, a city, town or
206local licensing authority may modify the scope of the approval as the city, town or local
207licensing authority deems proper and appropriate including, but not limited to, modifying the
208terms of an earlier granted approval to address potential issues with snow removal, pedestrian
209traffic or similar concerns.
210 SECTION 22. Chapter 40Q of the General Laws, as appearing in the 2022 Official
211Edition, is hereby amended by striking out section 3 and inserting in place thereof the following
212section:-
213 Section 3. (a) The city or town may retain all or part of the tax increment of an invested
214revenue district for the purpose of financing the development program. When a development
215program for an invested revenue district is adopted, the city or town shall adopt a statement of
216the percentage of tax increment to be retained in accordance with the development program. The
217statement of percentage may establish a specific percentage or percentages or may describe a
218method or formula for determination of the percentage. The assessor shall certify the amount of
219the tax increment to the city or town each year.
220 (b) On or after the formation of an invested revenue district, the assessor of the city or
221town in which it is located shall, on request of the city or town, certify the original assessed value
222of the taxable property within the boundaries of the invested revenue district on the base date.
223Each year, after the formation of an invested revenue district, the assessor of the city or town
224shall certify the amount of the new growth adjustment to the levy limit of the city or town, as
225certified by the commissioner of revenue, that is attributable to parcels within the district. 12 of 45
226 (c) If a city or town has elected to retain all or a percentage of the retained tax increment
227pursuant to subsection (a), the city or town shall: (i) establish a development program fund that
228consists of: (A) a development debt service fund account that is pledged to and charged, without
229further appropriation, with the payment of the interest and principal as the interest and principal
230fall due and the necessary charges of paying interest and principal on any notes, bonds or other
231evidences of indebtedness that were issued to fund or refund the costs of the development
232program fund; and (B) a project cost account that is pledged to and charged, without further
233appropriation, with the payment of project costs as outlined in the financial plan and paid in a
234manner other than as described in subclause (A);
235 (ii) set aside annually all tax increment revenues and deposit all such revenues in the
236appropriate development program fund account in the following priority: (A) to the development
237debt service fund account, an amount sufficient, together with estimated future revenues to be
238deposited to the account and earnings on the amount, to satisfy all annual debt service on bonds
239and notes issued pursuant to section 4 and the financial plan; and (B) to the project cost account,
240an amount sufficient, together with estimated future revenues to be deposited to the account and
241earnings on the amount, to satisfy all annual project costs to be paid from the account; (iii) make
242any transfers between development program fund accounts as required; provided, however, that
243the transfers shall not result in a balance in the development debt service fund account that is
244insufficient to cover the annual obligations of that account; and (iv) annually return to the
245general fund of the city or town any tax increment revenue in excess of those estimated to be
246required to satisfy the obligations of the development debt service fund account.
247 (d) Notwithstanding any provision in this chapter to the contrary, the requirement to
248reserve funds pursuant to subsection (c) shall terminate when sufficient monies have been set 13 of 45
249aside to cover the full, anticipated liabilities of the development debt service fund account and
250the project cost account.
251 SECTION 23. Section 12 of chapter 40U of the General Laws, as appearing in the 2022
252Official Edition, is hereby amended by striking out the fifth through tenth sentences, inclusive,
253and inserting in place thereof the following 3 sentences:- Thereafter, any fine and additional
254penalties and interest that may be attached and which remain unpaid shall, to the extent provided
255by the procedures adopted under section 3, become a lien on the property to which the violation
256relates and be collected in the manner provided by section 58 of chapter 40. A municipality’s
257determination of whether to place a lien on the property may involve the number of and the
258dollar amount of the violations on the property. After the lien takes effect, the property owner of
259record shall be notified by certified mail of the lien on the property.
260 SECTION 24. Section 1B of chapter 41 of the General Laws, as so appearing, is hereby
261amended by adding the following paragraph:-
262 In any town that accepts this paragraph, the positions of appointed town treasurer and
263appointed collector of taxes shall be combined into 1 position and become an appointed position
264in the manner provided in this section. Any incumbent of such office serving at the time of
265acceptance shall continue to hold said office and to perform the duties thereof until the expiration
266of the term for which said individual was appointed or until said individual otherwise vacates
267such office.
268 SECTION 25. Section 23A of said chapter 41, as so appearing, is hereby amended by
269striking out, in line 3, the words “one or three” and inserting in place thereof the following
270words:- not less than 1 year but not more than 5. 14 of 45
271 SECTION 26. Section 30B of said chapter 41, as so appearing, is hereby amended by
272adding the following subsection:-
273 (e) The provisions of this section may be used by a city or town for any joint or
274cooperative services incumbent upon any local officer contained within section 1 of chapter 41,
275excepting selectmen, school committee and assessors.
276 SECTION 27. Said chapter 41, as so appearing, is hereby further amended by inserting
277after section 30B the following section:-
278 Section 30B1/2. Notwithstanding any general or special law, charter provision or local
279bylaw, ordinance or vote to the contrary, in any city or town that accepts this section, the chief
280executive officer of the city or town, may, on behalf of the city or town, enter into an agreement
281with 1 or more cities or towns to form a regional board of assessors. The regional board of
282assessors shall have all the powers and responsibilities outlined in general law for local boards of
283assessors and will assume all the activities and undertakings of the local board of assessors for
284each member city and town.
285 The agreement shall provide for:
286 (i) the division, merger or consolidation of administrative functions between or among
287the parties;
288 (ii) the financing of the joint undertaking;
289 (iii) the rights and responsibilities of the parties with respect to the direction and
290supervision of the work to be performed and with respect to the administration of the regional 15 of 45
291board of assessors office, including the receipt and disbursement of funds, the maintenance of
292accounts and records and the auditing of accounts;
293 (iv) annual reports of the regional board of assessors to the constituent parties;
294 (v) the duration of the agreement and procedures for amendment, withdrawal or
295termination thereof; and
296 (vi) any other necessary or appropriate matter as agreed to by the chief executive officers
297of the city or town.
298 With the approval of the member cities and towns, the regional board of assessors may
299appoint assistant assessors pursuant to section 25A of chapter 41. Member cities and towns may,
300in their individual capacity, employ a local assessor and support staff who shall be responsible
301for estimating the value of the real and personal estate for such city or town and who shall report
302to the regional board of assessors. Otherwise, member cities and towns may permit the regional
303board of assessors to hire a regional assessor or assessors and support staff who shall be
304responsible for estimating the value of the real and personal estate in each such city or town and
305who shall report to the regional board of assessors. A city or town may become a party to an
306existing agreement with the approval of a majority of the other members.
307 An agreement under this section may also provide for the employment of necessary staff
308to perform administrative functions. Any joint costs associated with the regional board of
309assessors shall be identified in the agreement and subject to appropriation by each member city
310or town and accounted for in accordance with the procedures identified in section 4A of chapter
31140. Subject to the rules and regulations established by the commissioner of revenue pursuant to
312section 1 of chapter 58, the agreement shall provide for qualifications, terms and conditions of 16 of 45
313employment for the members of the regional board of assessors and employees of the office. The
314agreement may provide for inclusion of the regional board of assessor employees in insurance,
315retirement programs and other benefit programs of one of the member parties, but all parties to
316the agreement shall pay a proportionate share of the current and future costs of benefits
317associated with the appointment or employment of all persons performing services for them
318during the duration of the agreement. A city or town who is a party to such an agreement shall
319include employees under the agreement in such programs in accordance with the terms of the
320agreement.
321 Unless otherwise agreed to by all member municipalities, the number of persons on the
322regional board of assessors shall be at least equal to the number of member cities and towns.
323Unless otherwise agreed to by all member municipalities, each city or town shall have at least 1
324person appointed by the chief executive officer of that city or town to the regional board of
325assessors. The number of assessors on the regional board may exceed the number of member
326municipalities if so agreed and such an agreement shall provide for the appointment of such
327additional board members. Any vacancies shall be filled by the applicable member municipality
328forthwith, who may also appoint a temporary board member until such time that a permanent
329replacement is appointed unless a different process is agreed to by all member municipalities.
330 Unless otherwise designated in the agreement, an agreement made pursuant to this
331section shall go into effect on the first day of the fiscal year after this section has been accepted
332and the agreement has been finalized by all member municipalities; provided, however, no
333agreement or amendment to an agreement made pursuant to this section shall take effect until it
334has been approved in writing by the commissioner of revenue. 17 of 45
335 Notwithstanding any general or special law, charter provision or local bylaw or ordinance
336to the contrary, once in effect, the local board of assessors of the member municipalities, whether
337elected or appointed, shall be considered abolished. Any incumbent of the local board of
338assessors serving at the time of acceptance shall continue to hold said office and to perform the
339duties thereof until the effective date as described in the preceding paragraph.
340 SECTION 28. Section 7 of chapter 44 of the General Laws, as appearing in the 2022
341Official Edition, is hereby amended by inserting after the word “land”, in line 21, the following
342words:- , improvement to real estate or waterways.
343 SECTION 29. Said section 7 of said chapter 44, as so appearing, is hereby further
344amended by inserting after the word “years”, in line 22, the following words:- and be owned or
345leased by the city or town or on property owned or leased by the city or town.
346 SECTION 30. Said section 7 of said chapter 44, as so appearing, is hereby further
347amended by inserting after the word “land”, in line 23, the following words:- , improvement to
348real estate or waterways.
349 SECTION 31. Said section 7 of said chapter 44, as so appearing, is hereby further
350amended by adding the following paragraph:-
351 Notwithstanding the foregoing provisions of this section and section 16 of chapter 71,
352indebtedness for constructing and reconstructing a school facility for the education of school
353children shall be payable not to exceed 40 years. 18 of 45
354 SECTION 32. Section 21A of said chapter 44, as so appearing, is hereby amended by
355inserting after the word “town”, in line 2, the following words:- , the school committee of a
356regional school district.
357 SECTION 33. Said section 21A of said chapter 44, as so appearing, is hereby further
358amended by inserting after the word “town”, in line 4, the following words:- , regional school
359district.
360 SECTION 34. Said section 21A of said chapter 44, as so appearing, is hereby further
361amended by inserting after the word “town”, in line 69, the following words:- , the school
362committee of a regional school district.
363 SECTION 35. Section 31 of said chapter 44, as so appearing, is hereby amended by
364inserting the following paragraph:-
365 Notwithstanding the foregoing provisions of this section, section 23 of chapter 59, or any
366other general or special law to the contrary, a city or town may amortize over the subsequent
367three fiscal years, in equal installments or more rapidly, the amount of its current fiscal year
368major disaster related deficit. The local appropriating authority as defined in section 21C of said
369chapter 59 shall adopt a deficit amortization schedule in accordance with the preceding sentence
370before setting the municipality’s next fiscal year tax rate. The commissioner of revenue may
371issue guidelines or instructions for reporting the amortization of deficits authorized by this
372paragraph.
373 SECTION 36. The seventh paragraph of section 32 of said chapter 44, as so appearing, is
374hereby amended by adding the following sentence:- The amounts in the continuing appropriation
375budget shall, without further action by the council, become an appropriation and be available for 19 of 45
376the purposes specified; provided that the purposes contained therein shall not include any item or
377undertaking not considered in the prior fiscal year.
378 SECTION 37. Said chapter 44, as so appearing, is hereby amended by inserting after
379section 32 the following section:-
380 Section 32A. The annual budget of a town shall be classified and designated so as to
381show separately with respect to each officer, department or undertaking for which an
382appropriation is recommended:—
383 (i) Ordinary maintenance, which shall also include debt and interest charges matured and
384maturing during the next fiscal year, and shall be subdivided as follows: —
385 (A) Salaries and wages of officers, officials and employees other than laborers or persons
386performing the duties of laborers; and
387 (B) Ordinary maintenance not included under (a); and
388 (ii) Proposed expenditures for other than ordinary maintenance, including additional
389equipment the estimated cost of which exceeds one thousand dollars.
390 The foregoing shall not prevent any town, upon recommendation of the chief executive
391officer and with the approval of the finance committee, from adopting additional classifications
392and designations.
393 Except as otherwise permitted by law, all amounts appropriated by town meeting, as
394provided in this section, shall be for the purposes specified. In setting up an appropriation order
395or orders based on the annual budget, town meeting shall use, so far as possible, the same
396classifications required for the annual budget. 20 of 45
397 SECTION 38. Chapter 44 of the General Laws, as appearing in the 2022 Official Edition,
398is hereby amended by striking out section 53A and inserting in place thereof the following
399section:-
400 Section 53A. A city council, with the mayor’s approval if a charter so provides, or a
401select board, or prudential committee or town council may, in its sole discretion and authority,
402accept grants or gifts of funds on behalf of the city, town or district from the federal government,
403a charitable foundation, private corporation, individual or from the commonwealth or any
404political subdivision thereof, and may, in its sole discretion and authority, expend said grants or
405gifts of fund, without specific appropriation thereof, for the purpose of such grant or gift or, if no
406restrictions are attached thereto, for such other purposes as it deems advisable. In the case of any
407grant or gift given for educational purposes, the school committee may accept grants or gifts of
408funds and expend said gifts or grants of funds, without specific appropriation thereof, for the
409purpose of such grant or gift or, if no restrictions are attached thereto, for such other purposes as
410it deems advisable. Expenditure of grants or gifts of funds may be made by an appropriate officer
411or department, without specific appropriation thereof, as authorized by the acceptor of the grant
412or gift. In the case of grants from the federal government or from the commonwealth, a county or
413municipality or agency or instrumentality thereof, upon receipt of an agreement from the grantor
414to provide advance payment or reimbursement to the city, town or district, the officer or
415department may spend the amount of the advance payment, or the amount to be reimbursed, for
416the purposes of the grant, subject to the approvals required pursuant to this section. Any advance
417payment or reimbursement shall be applied to finance the grant expenditures; provided, however,
418that any expenditures outstanding at the close of the fiscal year after the fiscal year in which the
419grantor approved the agreement shall be reported by the auditor or accountant of the city, town 21 of 45
420or district, or other officer having similar duties, or by the treasurer if there be no such officer, to
421the assessors, who shall include the amount so reported in the determination of the next annual
422tax rate, unless the city, town or district has otherwise made provision therefor. Notwithstanding
423the provisions of section 53, any amounts so received shall be deposited with the treasurer of
424such city, town or district and held as a separate account and may be expended as aforesaid
425further appropriation. If the express written terms or conditions of the grant agreement so
426stipulate, interest on the grant funds may remain with and become a part of the grant account and
427may be expended as part of the grant without further appropriation. Any grant, subvention or
428subsidy for educational purposes received by a city, town or school district from the federal
429government may be expended by the school committee of such city, town or district without
430including the purpose of such expenditure in, or applying such amount to, the annual or any
431supplemental budget or appropriation request of such committee; provided, however, that this
432sentence shall not apply to amounts so received to which section 26C of chapter 71, chapter 621
433of the acts of 1953, as amended, and chapter 664 of the acts of 1958, as amended, apply; and,
434provided further, that notwithstanding the foregoing provision, this sentence shall apply to
435amounts so received as grants under the Elementary and Secondary Education Act of 1965,
436(Public Law 89–10). After receipt of a written commitment from the federal government
437approving a grant for educational purposes and in anticipation of receipt of such funds from the
438federal government, the treasurer, upon the request of the school committee, shall pay from the
439general fund of such municipality compensation for services rendered and goods supplied to
440such federal grant programs, such payments to be made no later than 10 days after the rendition
441of such services or the supplying of such goods; provided, however, that the provisions of such 22 of 45
442federal grant would allow the treasurer to reimburse the general fund for the amounts so
443advanced.
444 SECTION 39. Section 53E½ of chapter 44 of the General Laws, as appearing in the 2022
445Official Edition, is hereby amended by striking out the second paragraph and inserting in place
446thereof the following paragraph:-
447 Interest earned on any revolving fund balance shall be treated as general fund revenue of
448the city or town. No revolving fund may be established under this section for receipts of a
449municipal water or sewer department, municipal hospital, cable television access service or
450facility or for receipts reserved by law or as authorized by law for expenditure for a particular
451purpose.
452 SECTION 40. The fourth paragraph of said section 53E½ of said chapter 44, as so
453appearing, is hereby amended by striking out the first sentence and inserting in place thereof the
454following sentence:- The city or town shall, on or before July 1 of the fiscal year to which it shall
455first apply, vote on the total amount that may be expended from each revolving fund established
456under this section during any fiscal year.
457 SECTION 41. Section 53F1/2 of said chapter 44, as so appearing, is hereby amended by
458inserting after the words “health care”, in line 5, the following words:- , landfill, broadband-only
459municipal light plant.
460 SECTION 42. Section 53 F3/4 of said chapter 44, as so appearing, is hereby amended by
461striking out, in lines 2 and 3, the word “section” and inserting in place thereof the following
462word:- paragraph. 23 of 45
463 SECTION 43. Said section 53 F3/4 of said chapter 44, as so appearing, is hereby further
464amended by adding the following 2 paragraphs:-
465 Notwithstanding section 53 or any other general or special law to the contrary, a
466municipality that accepts this paragraph may establish in the treasury a separate revenue account
467to be known as the PEG Access and Cable Related Fund, into which may be deposited funds
468received in connection with a franchise agreement between a cable operator and the
469municipality. Monies in the fund shall only be expended by the board, commission, committee,
470department or officer designated by the issuing authority as defined in section 1 of chapter 166A,
471without further appropriation, for cable-related purposes consistent with the franchise agreement,
472including, but not limited to: (i) support of public, educational or governmental access cable
473television services; (ii) monitor compliance of the cable operator with the franchise agreement;
474or (iii) prepare for renewal of the franchise license.
475 Notwithstanding section 4B of chapter 4, section 53F1/2 of chapter 44 or any other
476general or special law to the contrary, any municipality that has accepted section 53F1/2 of
477chapter 44 and established an enterprise fund for PEG Access and Cable related receipts, and
478subsequently accepts the prior paragraph, may vote to revoke its acceptance of section 53F1/2 of
479chapter 44 at any time.
480 SECTION 44. Said chapter 44, as so appearing, is hereby further amended by inserting
481after section 73 the following section:-
482 Section 74. Notwithstanding any general or special law to the contrary, any funds
483received by a city or town from the commonwealth for the construction and reconstruction of
484municipal ways, as described in clause (b) of the second paragraph of section 4 of chapter 6C, 24 of 45
485shall be spent without further appropriation for said purposes. With the approval of the chief
486executive officer, and not in excess of the amount contained within a preliminary notice provided
487to the city or town from the commonwealth concerning such funds, such amounts may be spent
488in anticipation of receiving such funds and spent only for qualifying purposes. Any such
489expenditures not reimbursed and outstanding at the close of the fiscal year in which expenditure
490was made shall be reported by the auditor or accountant of the city, town or district, or other
491officer having similar duties, or by the treasurer if there be no such officer, to the assessors, who
492shall include the amount so reported in the determination of the next annual tax rate, unless the
493city, town or district has otherwise made provision therefor.
494 SECTION 45. Subsection (f) of section 5 of chapter 44B of the General Laws, as
495appearing in the 2022 Official Edition, is hereby amended by inserting after the words “any city
496or town”, in lines 108 and 109, the following words:- without a two-thirds vote of the legislative
497body or.
498 SECTION 46. Section 2 of chapter 58 of the General Laws, as so appearing, is hereby
499amended by adding the following paragraph:-
500 In the event of a final decision on a classification made by or action taken by the
501commissioner, or appeal to the appellate tax board on a classification under this section, that is
502different than the classification used by a board of assessors to assess a tax to the corporation for
503any year to which the decision is applicable, the assessors shall, upon written notice of such final
504decision, grant an abatement, or assess and, if applicable, commit to the collector with their
505warrant for collection an additional tax under the procedures provided for the assessment and
506taxation of omitted property under section 75 of chapter 59 to conform to the determination so 25 of 45
507established by the decision. Such procedures shall apply to each tax year for which an additional
508tax shall be assessed notwithstanding the limitation set forth in said chapter 59 with respect to the
509periods for which omitted property assessments may be made. Whenever an additional tax is to
510be assessed for a year under such final decision, a board of assessors may require the corporation
511to furnish within 30 days the list of personal estate required by section 29 of chapter 59 for each
512year.
513 SECTION 47. Section 8 of said chapter 58, as so appearing, is hereby amended by
514striking out the words “obvious clerical” in lines 11 and 12.
515 SECTION 48. Subsection (b) of section 18C of said chapter 58, as so appearing, is
516hereby amended by striking out the first sentence and inserting in place thereof the following
517sentence:- The state treasurer and the commissioner of revenue shall, subject to appropriation,
518distribute budgeted aid to cities and towns.
519 SECTION 49. Section 5 of chapter 59 of the General Laws, as so appearing, is hereby
520amended by inserting, after the words “Twenty-second G”, in line 9, the following words:- ,
521Twenty-second H.
522 SECTION 50. Clause Forty-first C of said section 5 of said chapter 59, as so appearing, is
523hereby amended by striking out, in line 1371, the words “by not more than 100 per cent” and
524inserting in place thereof the following words:- an amount to be determined locally.
525 SECTION 51. Said section 5 of said chapter 59, as so appearing, is hereby further
526amended by striking out clause Forty-third and inserting in place thereof the following clause:- 26 of 45
527 Forty-third, Real estate of the surviving minor children, including adopted children, of a
528police officer or firefighter killed in the line of duty as such police officer or firefighter; provided
529that such real estate is owned, including real estate that is owned by a trustee, conservator or
530other fiduciary for the benefit of the surviving minor children, and occupied by such children as
531their domicile, and provided, further, that no real estate shall be so exempt which the assessors
532shall adjudge has been conveyed to such children to evade taxation.
533 SECTION 52. The second paragraph of clause Forty-fifth of said section 5 of said
534chapter 59, as so appearing, is hereby amended by adding the following 2 sentences:- Any such
535negotiated amount shall be included in the tax base for purposes of determining the levy ceiling
536and levy limit under section 21C and in determining minimum residential factor and
537classification of property under section 1A of chapter 58 and section 56 of chapter 40. The
538department of revenue may issue guidelines for implementing the provisions of this subsection
539consistent with preserving the negotiated payment amount in the local tax base for such purpose.
540 SECTION 53. Said section 5 of said chapter 59, as so appearing, is hereby further
541amended by adding the following 2 clauses:-
542 Fifty-ninth. In any city or town that accepts this clause, a person whose domicile is
543owned by a trustee, conservator or other fiduciary for the person’s benefit shall be deemed the
544owner of the domicile for purposes of an exemption under any clause listed in the third
545paragraph of section 59 or a deferral under clause Eighteenth A or Forty-first A of this section
546and shall be granted the exemption provided the person is otherwise eligible under such clause.
547 Sixtieth. In a city or town that accepts this section and is certified by the commissioner to
548be assessing all property at full and fair cash valuation, an abatement granted pursuant to any 27 of 45
549clause specifically listed in the first paragraph of section 5 shall be increased annually by an
550amount not to exceed the increase in the cost of living as determined by the Consumer Price
551Index for such year. The department of revenue shall annually inform each city or town that
552accepts this clause of the amount of this increase.
553 SECTION 54. Said chapter 59, as so appearing, is hereby further amended by inserting
554after section 5O the following section:-
555 Section 5P. (a) In a city or town that accepts this section, there shall be an exemption for
556income and age qualified domiciliary homeowners as provided herein. For the purposes of this
557section, “parcel” shall mean a unit of real property as defined by the board of assessors under the
558deed for the property and shall include condominium units. The exemption provided for herein
559shall be in addition to any other exemptions allowed by the General Laws.
560 (b) With respect to each qualifying parcel of real property classified as class one,
561residential in the municipality, there shall be an exemption from the property tax in an amount to
562be set annually by the chief executive officer as provided in paragraph (d). The exemption shall
563be applied to the domicile of the taxpayer.
564 (c) A parcel of real property shall qualify for the exemption under this section if each of
565the following criteria is met:
566 (i) The qualifying real property is owned and occupied by a person whose income from
567the prior year would make the person eligible for the income tax credit allowed under subsection
568(k) of section 6 of chapter 62; 28 of 45
569 (ii) The qualifying real property is owned by a single applicant age 65 or older as of July
5701 of the applicable fiscal year or jointly by persons either of whom is age 65 or above as of July
5711 of the applicable fiscal year and the joint applicant is 60 years of age or older;
572 (iii) The qualifying real property is owned and occupied by the applicant or joint
573applicants as their domicile;
574 (iv) The applicant or at least 1 of the joint applicants has been domiciled and owned a
575home in the municipality for at least 10 consecutive years before filing an application for the
576exemption;
577 (v) The assessed value of the domicile is not greater than the prior year’s maximum
578assessed value for qualification for the income tax credit allowed under subsection (k) of section
5796 of chapter 62, as adjusted annually by the commissioner of revenue;
580 (vi) The total assets of the applicant do not exceed any asset limitations established by the
581chief executive officer under paragraph (e) to determine eligibility for this exemption; and
582 (vi) The board of assessors has approved the application.
583 (d) The chief executive officer shall annually determine the exemption amount, which
584shall not be more than two hundred per cent of the maximum amount of the income tax credit
585allowed under subsection (k) of section 6 of chapter 62 for which the applicant qualified in the
586previous year.
587 (e) The chief executive officer may establish limits on the total assets that may be owned
588by an applicant for purposes of eligibility. 29 of 45
589 (f) A person who seeks to qualify for the exemption shall, on or before April 1 of the
590applicable tax year, or within 3 months after the bill or notice of assessment was sent, whichever
591is later, file an application, on a form to be adopted by the board of assessors, containing
592supporting documentation to demonstrate the applicant’s income and assets as described in the
593application. The application shall be filed each year for which the applicant seeks the exemption.
594 (g) The total amount exempted by this section shall be allocated proportionally within the
595residential tax levy. No exemption shall be granted under this section until the commissioner of
596revenue certifies a residential tax rate for the applicable tax year.
597 SECTION 55. Section 21C of chapter 59, as appearing in the 2022 Official Edition, is
598hereby amended by inserting after subsection (i1/2) the following subsection:-
599 (i3/4) The local appropriating authority of any city or town may, by a two-thirds vote,
600seek voter approval to assess taxes in excess of the levy limitation for one-time, nonrecurring
601operational expenditures to be assessed for only 1 fiscal year. Amounts for such one-time,
602nonrecurring operational expenditures or for the city's or town's apportioned share for one-time,
603nonrecurring operational expenditures by a regional governmental unit shall be assessed only
604after approval by a separate vote of the people taken at a regular or special election held before
605the setting of the annual tax rate; provided, however, that the question submitted shall be worded
606as follows: “Shall the (city/town) of ___ be allowed to assess an additional $___ in real estate
607and personal property taxes for the purposes of (state the purpose(s) for which the monies from
608this assessment will be used) for only the fiscal year beginning July first, two thousand and ___?
609 Yes <\/ul> No <\/ul>”; 30 of 45
610 and provided, further, that said question shall be deemed approved if a majority of the
611persons voting thereon shall vote “yes”.
612 SECTION 56. Said chapter 59, as so appearing, is hereby further amended by striking out
613section 39 and inserting in place thereof the following section:-
614 Section 39. The valuation at which the machinery, poles, wires and underground
615conduits, wires and pipes of all telephone companies and personal property of utility companies,
616as defined herein, and personal property of telecommunication companies, including wireless
617telecommunication and cable companies, shall be assessed by the assessors of the respective
618cities and towns where such property is subject to taxation shall be determined annually by the
619commissioner of revenue, subject to appeal to the appellate tax board, as hereinafter provided.
620 On or before June 15 in each year, the commissioner of revenue shall determine and
621certify to the owner of such machinery, poles, wires and underground conduits, wires, and pipes
622and personal property and to the board of assessors of every city and town where such
623machinery, poles, wires and underground conduits, wires, and pipes and personal property are
624subject to taxation, the valuation as of January 1 in such year of such machinery, poles, wires and
625underground conduits, wires, and pipes and personal property in said city or town. Every owner
626and board of assessors to whom any such valuation shall have been so certified may, on or before
627the fifteenth day of July then next ensuing, appeal to the appellate tax board from such valuation.
628Every such appeal shall relate to the valuation of the machinery, poles, wires and underground
629conduits, wires, and pipes and personal property of only one owner in one city or town, and shall
630name as appellees the commissioner of revenue and all persons, other than the appellant, to
631whom such valuation was required to be certified. Any appellee company or board of assessors 31 of 45
632that has not filed its own appeal by July 15 may file an appeal by July 30 or 15 days after it
633receives notice of the original appeal against that appellee, whichever is later. In every such
634appeal, the appellant shall have the burden of proving that the value of the machinery, poles,
635wires and underground conduits, wires, and pipes and personal property is substantially higher or
636substantially lower, as the case may be, than the valuation certified by the commissioner of
637revenue. The appellate tax board shall hear and decide the subject matter of each such appeal
638without priority over other appeals pending before it and give notice of its decision to the
639commissioner of revenue, the owner and the board of assessors; and except as provided in
640section 13 of chapter 58A, such decision shall be final and conclusive. The appellate tax board
641shall consolidate for the purpose of the hearing and decision aforesaid all appeals relating to the
642valuation of the machinery, poles, wires and underground conduits, wires, and pipes and
643personal property of the same owner in the same city or town, and in its discretion may so
644consolidate any or all appeals relating to the valuation of the machinery, poles, wires and
645underground conduits, wires, and pipes and personal property of the same owner, although such
646appeals relate to more than 1 city or town. All appeals taken under this section by the same
647owner at the same time shall be deemed to constitute 1 appeal for the purpose of determining the
648entry fee payable therefore under section 7 of chapter 58A.
649 The board of assessors shall assess the machinery, poles, wires and underground
650conduits, wires and pipes and personal property of all telephone and telegraph companies as
651certified and at the value determined by the commissioner of revenue under this section;
652provided, however, that in the event of a final decision by the appellate tax board or of the
653supreme judicial court under the preceding paragraph establishing a different valuation, the
654assessors shall grant an abatement, or assess and commit to the collector with their warrant for 32 of 45
655collection an additional tax, as the case may be, to conform with the valuation so established by
656such final decision. Assessment pursuant to this paragraph shall be deemed to be a full
657compliance with the oath of office of each assessor and a full performance of their official duty
658with relation to the assessment of such property, except as provided in the following section.
659 Personal property of utility companies shall mean any underground conduits, poles, wires
660and pipes whether on public or private property; and machinery used in the conduct of business,
661except stock in trade or machinery directly used in connection with dry cleaning or laundering
662processes, refrigeration of goods, air conditioning of premises or in any purchasing, selling,
663accounting or administrative function.
664 SECTION 57. Section 41 of chapter 59 of the General Laws, as appearing in the 2022
665Official Edition, is hereby amended by striking out the word “telephone” in line 1.
666 SECTION 58. Section 42A of said chapter 59, as so appearing, is hereby amended by
667striking out the words “telephone or telegraph” each time they appear.
668 SECTION 59. Said chapter 59, as so appearing, is hereby further amended by inserting
669after section 42A the following section:-
670 Section 42B. Returns filed under section 38A or section 41, and books, papers, records
671and other data obtained under section 42A, shall, except in proceedings before the appellate tax
672board or a court of the commonwealth, be open only to the inspection of the commissioner, the
673assessors or the deputies, clerks and assistants of either the commissioner or assessors, and any
674designated private auditors of the commissioner or the assessors as may have occasion to inspect
675the returns, books, papers, records and other data in the performance of their official, contractual
676or designated duties. For the purposes of this section, a “designated private auditor” shall mean 33 of 45
677an individual, corporation or other legal entity selected by the commissioner to value property or
678exam records under section 42A, or by the assessors to examine the returns, books, papers,
679records and other data for purposes of determining whether to appeal the valuations certified by
680the commissioner under sections 38A, 39 or 42A. Nothing in this section shall prevent a
681company that submitted the information, or its designated representative, from inspecting or
682being provided a copy of the submission upon request.
683 SECTION 60. Section 57 of chapter 59 of the General Laws, as appearing in the 2022
684Official Edition, is hereby amended by striking out the third paragraph.
685 SECTION 61. The twelfth paragraph of section 57C of said chapter 59, as so appearing,
686is hereby amended by inserting after the first sentence the following sentence:- For purposes of
687this section, amounts not timely received shall be deemed unpaid.
688 SECTION 62. Said section 57C of said chapter 59, as so appearing, is hereby further
689amended by striking out the fourteenth paragraph.
690 SECTION 63. Section 59 of said chapter 59, as so appearing, is hereby amended by
691inserting after the words “Twenty-second F”, in line 45, the following words:- , Twenty-second
692H.
693 SECTION 64. Section 64 of said chapter 59, as so appearing, is hereby amended by
694striking out, in line 2, the words “at least one half of”.
695 SECTION 65. Said section 64 of said chapter 59, as so appearing, is hereby further
696amended by adding the following paragraph:- 34 of 45
697 For the purposes of determining jurisdictional interest requirements on appeals under this
698section, if a payment for taxes on personal property or a parcel of real estate is, after the date
699prescribed by sections 23D, 57 or 57C, delivered to the collector by United States mail or by an
700alternative private delivery service as the collector may permit, the payment date shall be
701deemed to be the date of the United States postmark, the date of the certification of mailing
702stamped and postmarked by the United States postal service, the date of a certified mail receipt
703provided by the United States postal service or other substantiating date mark permitted by the
704Rules of Practice and Procedure of the Appellate Tax Board that is affixed on the envelope or
705other appropriate wrapper in which the payment is mailed or delivered if the payment was
706mailed in the United States in an envelope or such appropriate wrapper, first class postage
707prepaid, or delivered to an alternative private delivery service, properly addressed to the
708collector; provided, however, that a taxpayer shall have the burden of proving the timely mailing
709of any payment of taxes to said collector under this section and the collector shall have no
710obligation to maintain any record relative to the date of mailing of the tax; and provided further,
711that nothing in this section shall be construed to place the burden of proving any untimely
712mailing on the collector. As used in this section, “United States postmark” shall mean only a
713postmark made by the United States post office. This paragraph shall not apply to the calculation
714of interest on taxes due under sections 23D, 57 or 57C.
715 SECTION 66. Section 2A of chapter 60A of the General Laws, as so appearing, is hereby
716amended by striking out, in line 18, the words “and by the joint committee on taxation”.
717 SECTION 67. Said section 2A of said chapter 60A, as so appearing, is hereby further
718amended by inserting at the end of the first paragraph the following sentence:- In the alternative,
719if an excise remains unpaid for 14 days after a demand, the deputy collector or the local tax 35 of 45
720collector or commissioner of revenue, as the case may be, may send the delinquent taxpayer a
721notice of intent to transmit to the registrar of motor vehicles a notice of nonpayment as provided
722in this section, and if the taxpayer does not pay the excise within 30 days of such notice, then the
723deputy collector or the local tax collector or commissioner of revenue, as the case may be, shall
724so notify the registrar.
725 SECTION 68. Said chapter 60A, as so appearing, is hereby amended by adding the
726following section:-
727 Section 10. (a) A city or town which accepts this section in the manner provided in
728section 4 of chapter 4 may increase the assessed amount of the excise tax assessed pursuant to
729section 1 of this chapter by a rate of 5 per cent.
730 (b) If accepted prior to October 1, this section shall take effect in a municipality on
731assessments in the next calendar year or a later calendar year that the municipality may
732designate.
733 SECTION 69. Section 8 of chapter 61 of the General Laws, as appearing in the 2022
734Official Edition, is hereby amended by adding the following paragraph:-
735 The treasurer of the city, town or regional school district, with the approval of the city
736council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
737as the case may be, may finance debt incurred to exercise its option to purchase the land as
738follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
739interest rate and dates of payment of debt service within 10 days after the date of issuance of the
740bonds. The state treasurer or the approved paying agents shall become the paying agents for the
741principal and interest on such bonds. The state treasurer shall pay such debt service and after 36 of 45
742payment shall withhold from the distributable aid payable to the city or town an amount which
743will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
744in any year is insufficient for this purpose, from any other amounts payable by the
745commonwealth to such city or town under any provision of law. From the time withheld by the
746state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
747from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
748other than for payment of debt service on such bonds.
749 SECTION 70. Section 14 of chapter 61A of the General Laws, as so appearing, is hereby
750amended by adding the following paragraph:-
751 The treasurer of the city, town or regional school district, with the approval of the city
752council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
753as the case may be, may finance debt incurred to exercise its option to purchase the land as
754follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
755interest rate and dates of payment of debt service within ten days after the date of issuance of the
756bonds. The state treasurer or the approved paying agents shall become the paying agents for the
757principal and interest on such bonds. The state treasurer shall pay such debt service and after
758payment shall withhold from the distributable aid payable to the city or town an amount which
759will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
760in any year is insufficient for this purpose, from any other amounts payable by the
761commonwealth to such city or town under any provision of law. From the time withheld by the
762state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
763from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
764other than for payment of debt service on such bonds. 37 of 45
765 SECTION 71. Section 9 of chapter 61B of the General Laws, as so appearing, is hereby
766amended by adding the following paragraph:-
767 The treasurer of the city, town or regional school district, with the approval of the city
768council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
769as the case may be, may finance debt incurred to exercise its option to purchase the land as
770follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
771interest rate and dates of payment of debt service within ten days after the date of issuance of the
772bonds. The state treasurer or the approved paying agents shall become the paying agents for the
773principal and interest on such bonds. The state treasurer shall pay such debt service and after
774payment shall withhold from the distributable aid payable to the city or town an amount which
775will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
776in any year is insufficient for this purpose, from any other amounts payable by the
777commonwealth to such city or town under any provision of law. From the time withheld by the
778state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
779from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
780other than for payment of debt service on such bonds.
781 SECTION 72. Section 3A of chapter 64G of the General Laws, as so appearing, is hereby
782amended by striking out, in line 5, the figure “6” and inserting in place thereof the following
783figure:- 7.
784 SECTION 73. Said section 3A of said chapter 64G, as so appearing, is hereby further
785amended by striking out, in line 10, the figure “6.5” and inserting in place thereof the following
786figure:- 7.5. 38 of 45
787 SECTION 74. Subsection (a) of section 2 of chapter 64L of the General Laws, as so
788appearing, is hereby amended by striking out, in line 4, the figure “.75” and inserting in place
789thereof the following figure:- 1.
790 SECTION 75. Section 16B1/2 of chapter 71 of the General Laws, as so appearing, is
791hereby amended by striking out the first paragraph and inserting in place thereof the following
792paragraph:-
793 If the unencumbered amount in the excess and deficiency fund, so called, of a regional
794school district at the end of a fiscal year exceeds 5 per cent of its operating budget and its
795budgeted capital costs for the succeeding fiscal year, the amount in excess of the said 5 per cent
796shall be applied by the regional school district committee to reduce the amount to be raised by
797assessment on the member cities and towns in accordance with the terms of the agreement for
798apportionment of costs. The commissioner of revenue shall certify the unencumbered amount in
799the excess and deficiency fund, so called, of a regional school district, and the amount, if any, by
800which it exceeds 5 per cent of the district’s operating budget and its budgeted capital costs for
801the succeeding fiscal year, at the end of each fiscal year and shall report such amount to the
802regional district school committee, the board of selectmen in each member town and the city
803council in each member city by December 1 of each year. The regional district school committee
804shall submit all information necessary to perform said certification to the commissioner of
805revenue at the close of each fiscal year but no later than October 31. The regional school district
806treasurer shall recertify the amounts reapportioned in the current fiscal year to the treasurers of
807the several towns within thirty days from the date on which the regional district school
808committee votes to reduce the amounts to be raised by assessment. If the recertification is made
809after the annual town meeting referred to in the first paragraph of section 16B, the amount 39 of 45
810recertified shall be considered an amendment to the amount required to have been appropriated
811at that meeting without the necessity for further action by the member city or town, and, if the
812annual assessment of taxes has not been made, the town assessors shall include only the amount
813so recertified in making the annual assessment of taxes under the provisions of section 23 of
814chapter 59. Otherwise, the regional district school committee shall include the amount in excess
815of the said 5 per cent as a revenue source for the subsequent fiscal year and the amount shall be
816credited and apportioned to each member municipality in accordance with the terms of the
817agreement for apportionment of costs.
818 SECTION 76. Chapter 138 of the General Laws, as so appearing, is hereby amended by
819adding the following section:-
820 Section 12 1/2. (a) As used in this section, the following words shall, unless the context
821clearly requires otherwise, have the following meanings:-
822 “Mixed drink”, distilled spirits, cordials or liqueurs, with or without mixers, that are
823combined on a licensed premises and sold in a sealed or original container that is unopened;
824provided, that a mixed drink may contain wines and malt beverages in addition to distilled
825spirits, cordials or liqueurs contained in the alcoholic beverage; provided, however, that the
826volume of distilled spirits, cordials, liqueurs, wines, malt beverages and mixers contained in said
827mixed drinks shall be of the same proportion and same price as if served for on-premises
828consumption.
829 “Sealed container”, a packaged container with a secure lid or cap designed to prevent
830consumption without removal of the lid or cap; provided, however, if the packaged container has
831a lid with sipping holes or an opening for straws said container shall be covered or affixed with 40 of 45
832an additional seal; provided, further, that said lid, cap or seal are affixed in such a way to prevent
833reopening without it being obvious that said lid, cap or seal was removed or broken, which may
834include tape or a sticking adhesive, before sale.
835 (b) Notwithstanding any general or special law to the contrary, an establishment licensed
836to sell all alcoholic beverages, distilled spirits, cordials or liqueurs for on-premises consumption
837may sell mixed drinks for off-premises consumption subject to the following conditions: (i) the
838mixed drink shall not be sold to a person under 21 years of age; provided, that any delivery of
839mixed drinks for off-premises consumption shall not be made without verification that the person
840receiving the order has attained 21 years of age; (ii) the mixed drink shall be sold in a sealed
841container or an original unopened container; (iii) the mixed drink shall be sold as part of the
842same transaction as the purchase of food; provided, however, that any order that includes mixed
843drinks shall be placed not later than the hour of which the establishment is licensed to sell
844alcohol or 12:00A.M., whichever time is earlier; (iv) a customer is limited to 64 fluid ounces of
845mixed drinks per meal; provided, that a meal must include at least one item of food prepared on-
846site sufficient to serve one individual; and (v) if the mixed drink in a sealed container or an
847original unopened container is to be transported by a motor vehicle, either by delivery or pick-
848up, the driver of a motor vehicle shall transport the mixed drink in the trunk of the motor vehicle
849or some other area that is not considered the passenger area, as defined by section 24I of chapter
85090.
851 (c) Notwithstanding any general or special law to the contrary, an establishment licensed
852to sell all alcoholic beverages, wines or malt beverages for on-premises consumption may sell
853wine or malt beverages for off-premises consumption subject to the following conditions: (i) the
854wine or malt beverage shall not be sold to a person under 21 years of age; provided, however, 41 of 45
855that any delivery of wine or malt beverages for off-premises consumption shall not be made
856without verification that the person receiving the order has attained 21 years of age; (ii) the wine
857or malt beverage shall be sold in a sealed container or an original unopened container; (iii) the
858wine or malt beverage shall be sold as part of the same transaction as the purchase of food;
859provided, however, that any order that includes wine or malt beverages shall be placed not later
860than the hour of which the establishment is licensed to sell alcohol or 12:00 midnight, whichever
861time is earlier; (iv) a customer shall be limited to 192 ounces of malt beverage and 1.5 liters of
862wine per meal; provided, that a meal must include at least 1 item of food prepared on-site
863sufficient to serve 1 individual; and (v) if the wine or malt beverage in a sealed container or an
864original unopened container is to be transported by a motor vehicle, either by delivery or pick-
865up, the driver of a motor vehicle shall transport the wines or malt beverages in the trunk of the
866motor vehicle or some other area that is not considered the passenger area, as defined by section
86724I of chapter 90.
868 (d) Establishments licensed to sell alcoholic beverages for on-premises consumption shall
869include establishments licensed pursuant to section 12, subsection (b) of section 19, subsection
870(n) of section 19B, subsection (n) of section 19C, section 19D, subsection (o) of section 19E and
871section 19H of chapter 138; provided, that an establishment licensed pursuant to said section
87219D also holds a license pursuant to said section 12. Establishments selling alcoholic beverages
873for off premises consumption may only sell alcoholic beverages permitted pursuant to their type
874and category of license.
875 (e) Establishments licensed to sell alcoholic beverages for on-premises consumption that
876deliver any alcoholic beverages for off-premises consumption in vehicles owned or leased by the
877establishment or their employees must obtain transportation permits pursuant to section 22 of 42 of 45
878chapter 138 for each vehicle used for deliveries of alcoholic beverages. Establishments licensed
879to sell alcoholic beverages for on-premises consumption that deliver any alcoholic beverages for
880off-premises consumption may also use third parties licensed for express transportation pursuant
881to section 22 of chapter 138 for deliveries of alcoholic beverages.
882 SECTION 77. Section 28A of chapter 151A of the General Laws, as appearing in the
8832022 Official Edition, is hereby amended by inserting after subsection (d) the following
884subsection:-
885 (e) with respect to services described in subsections (a) and (b) that are provided to or on
886behalf of an educational institution, benefits shall not be paid to any individual under the same
887circumstances as described in subsections (a) through (c), inclusive.
888 SECTION 78. Subsection (d) of section 29 of said chapter 151A, as so appearing, is
889hereby amended by adding the following paragraph:-
890 (7) Notwithstanding any of the foregoing provisions of this subsection, the amount of
891benefits otherwise payable to an individual for any week that begins in a period with respect to
892which such individual is receiving governmental or other pension, retirement or retired pay,
893annuity, or any other similar periodic payment from a defined benefit plan that is based on the
894previous work of such individual for the separating employer or for a base period employer shall
895be reduced by an amount equal to 65 per cent of the amount of such payment that is reasonably
896attributable to such week; provided, however, that such reduction shall apply only when such
897separating or base period employer employed the individual for at least 75 per cent of the
898individual’s total length of service on which the defined benefit plan is based; and, provided
899further, that such reduction shall apply only if, and to the extent, the reduction is then consistent 43 of 45
900with section 3304(a)(15) of the Internal Revenue Code of 1954. Payments received under the
901Social Security Act shall not be subject to this paragraph.
902 SECTION 79. Section 34B of chapter 164 of the General Laws, as so appearing, is
903hereby amended by adding the following sentence:- A city or town may enforce this section by
904the enactment of a local ordinance or bylaw prohibiting double poles beyond the 90 days or 6
905months, as the case may be, authorized by this section, violation of which may be punishable by
906a fine to be imposed on the owner of such double poles not to exceed a maximum of $1,000 per
907occurrence.
908 SECTION 80. Section 17 of chapter 268A of the General Laws, as so appearing, is
909hereby amended by adding the following paragraph:-
910 This section shall not prevent a municipal employee from receiving or requesting
911compensation from, or acting as an agent or attorney for, the employee’s municipality and one or
912more other governmental units, as defined by section 4A of chapter 40, in connection with an
913intermunicipal agreement under said section 4A of said chapter 40; provided that the employee is
914acting within the scope of the employee’s duties under the intermunicipal agreement.
915 SECTION 81. Notwithstanding section 20 of chapter 44 of the General Laws, or any
916other general or special law to the contrary, a community who reserved or used a debt excluded
917premium for capital shall account for said premium on the debt excluded borrowing without
918adjustment to the debt exclusion.
919 SECTION 82. Notwithstanding section 53 of chapter 44 of the General Laws or any other
920general or special law to the contrary, any city or town may, upon the approval of the chief
921executive officer, establish in the treasury a separate revenue account into which shall be 44 of 45
922deposited the monies received pursuant to section 25B of chapter 54 of the General Laws and
923chapter 111 of the acts of 2014. Said special account shall be established by the municipal
924treasurer in the municipal treasury and shall be kept separate and apart from other monies.
925Monies in any special account shall be expended at the direction of the chief executive officer
926without further appropriation only for the purposes for which the monies were received.
927 SECTION 83. Notwithstanding any general or special law to the contrary, there shall be a
928special commission to investigate and study retiree healthcare and other non-pension benefits.
929The commission shall consider the range of benefits that are or should be provided as well as the
930current and anticipated future cost of providing them. The commission shall consider and may
931make recommendations on how best to divide the costs between the commonwealth and its
932employees and between the commonwealth’s municipalities and their employees. Upon
933appropriation of sufficient funds, the commission shall engage professional advisors as needed to
934accomplish its purposes.
935 The commission shall consist of 12 members: 1 of whom shall be the secretary of
936administration and finance, or the secretary’s designee; 1 of whom shall be the treasurer, or the
937treasurer’s designee; 1 of whom shall be the executive director of the group insurance
938commission, or the director’s designee; 1 of whom shall be a private citizen, appointed by the
939governor, who shall serve as chair of the commission and shall not be a member of any of the
940105 contributory retirement systems; 2 of whom shall be members of the house of
941representatives, 1 of whom shall be appointed by the minority leader; 2 of whom shall be
942members of the senate, 1 of whom shall be appointed by the minority leader; 1 of whom shall be
943selected by the governor from a list of 3 candidates submitted by the president of the
944Massachusetts AFL-CIO; 2 of whom shall be members of the Massachusetts Municipal 45 of 45
945Association, 1 of whom shall represent a rural community; and 1 of whom shall be a member of
946the Retired State, County and Municipal Employees Association of Massachusetts.
947 The commission shall file a report of its recommendations and proposed legislation, if
948any, with the clerks of the house and senate, the chairs of the house and senate committee on
949ways and means and the chairs of the joint committee on public service not later than June 30,
9502025.
951 SECTION 84. Section 23 of chapter 30B of the General Laws, as inserted by section 15
952of this act, is hereby repealed.
953 SECTION 85. Section 54 shall apply to tax years beginning on or after January 1, 2027.
954 SECTION 86. Sections 56 through 59, inclusive, shall take effect on July 1, 2025.
955 SECTION 87. Section 84 shall take effect on June 30, 2029.