Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S2571 Compare Versions

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

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1	1	1 of 2
2	2	SENATE DOCKET, NO. 2962 FILED ON: 1/22/2024
3	3	SENATE . . . . . . . . . . . . . . No. 2571
4	4	OFFICE OF THE GOVERNOR
5	5	COMMONWEALTH OF MASSACHUSETTS
6	6	STATE HOUSE · BOSTON, MA 02133
7	7	(617) 725-4000
8	8	MAURA T. HEALEY
9	9	GOVERNOR
10	10	KIMBERLEY DRISCOLL
11	11	LIEUTENANT GOVERNOR
12	12	January 22, 2024
13	13	To the Honorable Senate and House of Representatives,
14	14	I am filing for your consideration a bill entitled An Act empowering municipalities and
15	15	local governments (“The Municipal Empowerment Act”) – legislation designed to arm local
16	16	governments with greater tools and supports to generate resources for vital local services and
17	17	access the products and workers they need to best serve Massachusetts residents.
18	18	Our administration appreciates that the health of the Commonwealth’s 351 cities and
19	19	towns underpins the overall success of Massachusetts and its people. That is why this
20	20	administration is committed to ensuring that every municipality, from Provincetown to Pittsfield,
21	21	has the resources it needs to succeed.
22	22	Since taking office, our administration has been focused on ensuring our municipal
23	23	partners have the support they need from the state. Our Fiscal Year 2025 budget proposal, which
24	24	will be filed in the coming days, will once again recommend historic investments in municipal
25	25	partnerships. From fully funding the Student Opportunity Act to boosting resources for
26	26	unrestricted general government aid (UGGA), our Fiscal Year 2025 budget proposal will provide
27	27	nearly $8.7 billion for local aid, a $269.4 million (or 3 percent) increase over the Fiscal Year
28	28	2024 General Appropriations Act.
29	29	But the administration also recognizes that boosting funding alone is not enough. Cities
30	30	and towns across the Commonwealth can benefit from changes to state programs and rules that
31	31	make it easier for the state and municipalities, together, to best serve our constituents. The
32	32	administration, therefore, engaged in an extensive listening tour with municipal leaders this Fall
33	33	to explore ideas on how the Commonwealth can best partner with our cities and towns. Over
34	34	several months, the administration held seven regional listening sessions that engaged over 130 2 of 2
35	35	municipal managers and administrators from 112 different municipalities and solicited input
36	36	from professional associations representing local leaders and employees – the Municipal
37	37	Empowerment Act is a direct outgrowth of what we heard.
38	38	Based on feedback from the dedicated individuals who serve our communities every day,
39	39	the Municipal Empowerment Act provides relief from numerous administrative burdens,
40	40	including reforms to procurement rules that raise thresholds for competitive bids; contains local
41	41	option revenue raisers, including a new Motor Vehicle Excise surcharge local option that can
42	42	benefit every city and town in the Commonwealth; improves the efficiency of local operations
43	43	by, for example, updating borrowing rules for school projects and establishing enforcement
44	44	mechanisms for double pole prohibitions; and provides new tools for addressing critical local
45	45	workforce challenges, such as allowing for the creation of regional boards of assessors,
46	46	centralizing valuation of telecom and utility property at the state level and creating additional
47	47	flexibilities in post-retirement employment exemptions.
48	48	Additionally, this bill proposes to make permanent some of the COVID-19 era policies
49	49	that have become popular and valuable additions to the fabric of civic and social lives in
50	50	communities around the state, including hybrid public meetings and outdoor dining.
51	51	Outside of this legislation, the administration is also supporting critical work being
52	52	pursued through other bodies to improve local staffing and finances, including endorsing policies
53	53	recently approved by the Special Legislative Commission to Study and Examine the Civil
54	54	Service Law that will support alternative paths for civil service police and fire departments to
55	55	recruit personnel while benefitting the system. These reforms would allow up to 50 percent of
56	56	officers to be hired outside of the traditional civil service process and enable communities to
57	57	create public safety cadet programs without requiring their own special acts. Enactment of these
58	58	reforms this year will help cities and towns recruit a more diverse cadre as the next generation of
59	59	public safety officials.
60	60	City and town officials understand what programs and policies can meet the needs of the
61	61	residents they serve, and the Municipal Empowerment Act reflects those unique local
62	62	perspectives. The bill positions the state as a better partner to our cities and towns in building
63	63	communities in which people want to live, work, visit, go to school, raise a family, start a
64	64	business and age in place. I appreciate the Legislature’s attention to enact this piece of
65	65	legislation.
66	66	Respectfully submitted,
67	67	Maura T. Healey,
68	68	Governor 1 of 45
69	69	SENATE . . . . . . . . . . . . . . No. 2571
70	70	Senate, January 29, 2024 -- Message from Her Excellency the Governor recommending
71	71	legislation to empower municipalities and local governments.
72	72	The Commonwealth of Massachusetts
73	73	_______________
74	74	In the One Hundred and Ninety-Third General Court
75	75	(2023-2024)
76	76	_______________
77	77	An Act empowering municipalities and local governments.
78	78	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
79	79	of the same, as follows:
80	80	1 SECTION 1. Section 3 of chapter 17 of the General Laws, as appearing in 2022 Official
81	81	2Edition, is hereby amended by striking out subsection (d) and inserting in place thereof the
82	82	3following subsection:-
83	83	4 (d) Seven of the appointed members shall be non-providers: 1 of whom shall be
84	84	5appointed by the secretary of elder affairs; 1 of whom shall be appointed by the secretary of
85	85	6veterans' services; 1 of whom shall be appointed by the governor from a list of 3 nominated by
86	86	7Health Care For All, Inc.; 1 of whom shall be appointed by the governor from a list of 3
87	87	8nominated by the Coalition for the Prevention of Medical Errors, Inc.; 1 of whom shall be
88	88	9appointed by the governor from a list of 3 nominated by the Massachusetts Public Health
89	89	10Association; and 1 of whom shall be appointed by the governor from a list of 3 nominated by the
90	90	11Massachusetts Community Health Worker Network; and 1 of whom shall be appointed by the
91	91	12governor from a list of 3 nominated by the Coalition for Local Public Health. Whenever an
92	92	13organization nominates a list of candidates for appointment by the governor under this 2 of 45
93	93	14subsection, the organization may nominate additional candidates if the governor declines to
94	94	15appoint any of those originally nominated.
95	95	16 SECTION 2. Section 18 of chapter 30A of the General Laws, as so appearing, is hereby
96	96	17amended by inserting the following definition:-
97	97	18 “Adequate, alternative means of public access”, measures that provide transparency and
98	98	19permit timely and effective public access to the deliberations of a public body, including, but not
99	99	20limited to, providing public access through telephone, internet, satellite enabled audio or video
100	100	21conferencing or any other technology that enables the public to clearly follow the proceedings of
101	101	22the public body while those activities are occurring.
102	102	23 SECTION 3. Said section 18 of said chapter 30A, as so appearing, is hereby further
103	103	24amended by striking out the definition of “Deliberation” and inserting in place thereof the
104	104	25following definition:-
105	105	26 “Deliberation”, an oral or written communication through any medium, including
106	106	27electronic mail, between or among a quorum of a public body on any public business within its
107	107	28jurisdiction; provided, however, that “deliberation” shall not include the distribution of a meeting
108	108	29agenda, scheduling information or distribution of other procedural meeting information or the
109	109	30distribution of reports or documents that may be discussed at a meeting, provided that no opinion
110	110	31of a member is expressed.
111	111	32 SECTION 4. Section 20 of said chapter 30A, as so appearing, is hereby amended by
112	112	33striking out subsection (a) and inserting in place thereof the following subsection:- 3 of 45
113	113	34 (a) Except as provided in section 21, all meetings of a public body shall be physically
114	114	35accessible to the public; provided, that if a public body does not conduct the meeting in a public
115	115	36place that is physically accessible to the public, the public body shall ensure public access to the
116	116	37deliberations of the public body for interested members of the public through adequate,
117	117	38alternative means of public access. Where active, real-time participation by members of the
118	118	39public is a specific requirement of a general or special law, regulation or a local ordinance or by-
119	119	40law, pursuant to which the proceeding is conducted, any adequate, alternative means of public
120	120	41access shall provide for such participation and shall be sufficient to meet such participation
121	121	42requirement. A public body shall offer its selected adequate, alternative means of public access
122	122	43to its proceedings without subscription, toll or similar charge to the public.
123	123	44 SECTION 5. Said section 20 of said chapter 30A, as so appearing, is hereby further
124	124	45amended by striking out subsection (d) and inserting in place thereof the following subsection:-
125	125	46 (d) A public body may allow remote participation by any or all members in any meeting
126	126	47of the public body. A quorum of the body and the chair shall not be required to be physically
127	127	48present at a specified meeting location; provided, however, that any members participating
128	128	49remotely and all persons present at the meeting location are clearly audible to each other. A
129	129	50public body that elects to conduct its proceedings under this subsection shall ensure that any
130	130	51party entitled or required to appear before it shall be able to appear through remote means or, if
131	131	52the meeting is conducted in a location that is physically accessible to the public, in person, at the
132	132	53person’s choosing.
133	133	54 SECTION 6. Section 22 of said chapter 30A, as so appearing, is hereby amended by
134	134	55striking out the first sentence of subsection (c) and inserting in place thereof the following 4 of 45
135	135	56sentence:- Minutes of all open and executive sessions shall be created and approved in a timely
136	136	57manner.
137	137	58 SECTION 7. Section 4 of chapter 30B of the General Laws, as so appearing, is amended
138	138	59by striking out subsection (a) and inserting in place thereof the following subsection:-
139	139	60 (a) Except as permitted pursuant to this section and section 7, for the procurement of a
140	140	61supply or service for a governmental body in the amount of $10,000 or greater, but not to exceed
141	141	62$100,000, a procurement officer shall seek written quotations from not fewer than 3 persons
142	142	63customarily providing the supply or service. The procurement officer shall record the: (i) names
143	143	64and addresses of all persons from whom quotations were sought; (ii) purchase description used
144	144	65for the procurement; (iii) names of the persons submitting quotations; and (iv) date and amount
145	145	66of each quotation. Such information shall be retained in the file required pursuant to section 3. A
146	146	67governmental body may require that any procurement for the governmental body in an amount of
147	147	68not more than $100,000 shall be subject to section 5 or section 6.
148	148	69 SECTION 8. Section 5 of said chapter 30B, as so appearing, is hereby amended by
149	149	70striking out, in lines 2 to 4, the words “$50,000 or, in the case of a municipal or regional school
150	150	71district, award of procurement contracts in the amount of more than $100,000,” and inserting in
151	151	72place thereof the following figure:- $100,000.
152	152	73 SECTION 9. Said section 5 of said chapter 30B, as so appearing, is hereby further
153	153	74amended by striking out, in lines 37 to 39, the words “on the COMMBUYS system administered
154	154	75by the operational services division” and inserting in place thereof the following words:- through
155	155	76additional means reasonably calculated to notify the public of the opportunity. 5 of 45
156	156	77 SECTION 10. Said section 5 of said chapter 30B, as so appearing, is hereby further
157	157	78amended by striking out, in lines 40 and 41, the words “$50,000, or, for a municipal or regional
158	158	79school district, more than”.
159	159	80 SECTION 11. Section 6 of said chapter 30B, as so appearing, is hereby amended by
160	160	81striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
161	161	82more than $100,000” and inserting in place thereof the following figure:- $100,000.
162	162	83 SECTION 12. Section 6A of said chapter 30B, as so appearing, is hereby amended by
163	163	84striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
164	164	85more than $100,000,” and inserting in place thereof the following figure:- $100,000.
165	165	86 SECTION 13. Section 7 of said chapter 30B, as so appearing, is hereby amended by
166	166	87striking out, in lines 2 and 3, the words “$50,000, or, a municipal or regional school district,
167	167	88more than $100,000,” and inserting in place thereof the following figure:- $100,000.
168	168	89 SECTION 14. Said chapter 30B, as so appearing, is hereby further amended by striking
169	169	90out section 22 and inserting in place thereof the following section:-
170	170	91 Section 22. A public procurement unit may participate in, sponsor, conduct or administer
171	171	92a cooperative purchasing agreement for the procurement of supplies or services with public
172	172	93procurement units or external procurement activities in accordance with an agreement entered
173	173	94into between the participants. The public procurement unit conducting the procurement of
174	174	95supplies or services shall do so in a manner that constitutes a full and open competition.
175	175	96 Notwithstanding the provisions of any special or general law to the contrary, a public
176	176	97procurement unit that conducts a cooperative purchasing agreement pursuant to this section in a 6 of 45
177	177	98manner that constitutes full and open competition may award contracts to multiple offerors
178	178	99through a single request for proposals if the chief procurement officer for the awarding public
179	179	100unit determines that doing so is in the best interests of the parties to the cooperative purchasing
180	180	101agreement.
181	181	102 SECTION 15. Chapter 30B of the General Laws, as appearing in the 2022 Official
182	182	103Edition, is hereby amended by striking out section 23 and inserting in place thereof the following
183	183	104section:-
184	184	105 Section 23. Notwithstanding section 39M of chapter 30, or any general or special law to
185	185	106the contrary, a governmental body may procure electric school buses and the installation of
186	186	107charging stations for said electric school buses, under this chapter. Said electric school buses and
187	187	108the installation of related charging stations may be procured separately or in one procurement.
188	188	109For the purposes of this section, if electric school buses and charging stations and their
189	189	110installation are procured in a single procurement, both shall be considered supplies; otherwise,
190	190	111electric school buses shall be considered supplies and charging stations and their installation
191	191	112shall be considered services.
192	192	113 A contract under this section shall only be awarded to a bidder: (i) possessing the skill,
193	193	114ability and integrity necessary for the faithful performance of the work; (ii) who shall certify, that
194	194	115it is able to furnish labor that can work in harmony with all other elements of labor employed or
195	195	116to be employed in the work; (iii) who shall certify that all employees to be employed at the
196	196	117worksite will have successfully completed a course in construction safety and health approved by
197	197	118the United States Occupational Safety and Health Administration that is at least 10 hours in
198	198	119duration at the time the employee begins work and who shall furnish documentation of 7 of 45
199	199	120successful completion of said course with the first certified payroll report for each employee; and
200	200	121(iv) who obtains within 10 days of the notification of contract award the security by bond
201	201	122required under section 29 of chapter 149; provided, that for the purposes of this section, the term
202	202	123“security by bond” shall mean the bond of a surety company qualified to do business under the
203	203	124laws of the commonwealth and satisfactory to the awarding authority; provided further, that if
204	204	125there is more than 1 surety company, the surety companies shall be jointly and severally liable.
205	205	126 SECTION 16. Section 91 of chapter 32 of the General Laws, as appearing in the 2022
206	206	127Official Edition, is hereby amended by adding the following subsection:
207	207	128 (f) Notwithstanding the provisions of paragraphs (a) to (d), inclusive, in any period
208	208	129during which there is a critical shortage of qualified applicants for a specific job title or class of
209	209	130job titles, an executive agency, department, county, city, town, district or authority may, upon
210	210	131approval from the secretary of administration and finance, or the secretary’s designee, create one
211	211	132or more critical shortage positions in the job title or class of job titles. The agency, department,
212	212	133county, city, town, district or authority shall submit to the secretary or their designee any
213	213	134documentation that the secretary or their designee shall require to determine the existence of a
214	214	135critical shortage of qualified applicants for a job title or class of job titles. The secretary or the
215	215	136secretary’s designee shall set the maximum number of critical shortage positions that may be
216	216	137created by the requesting entity in the job title or class of job titles.
217	217	138 A critical shortage position authorized under this subsection shall exist and be active for a
218	218	139period not to exceed 24 months; provided, however, that the position may be extended with the
219	219	140approval of the secretary, or the secretary’s designee if, at the end of the 24 month period, a
220	220	141critical shortage still exists for the job title or class of job titles. In addition to and 8 of 45
221	221	142notwithstanding subsections (a) to (d), inclusive, or similar provision of any special law, and
222	222	143notwithstanding section 181 of chapter 25 of the acts of 2009, as amended by section 11 of
223	223	144chapter 42 of the acts of 2022, any person who has been retired and who is receiving a pension or
224	224	145retirement allowance under the provisions of this chapter or any other general or special law
225	225	146from the commonwealth, county, city, town, district or authority may, subject to all laws, rules,
226	226	147and regulations governing the employment of persons in the commonwealth, county, city, town,
227	227	148district or authority, be employed in a critical shortage position. Provided, however, that any
228	228	149such retired person in a critical shortage position under this subsection shall not be deemed to
229	229	150have resumed active membership in any relevant retirement system and said service shall not be
230	230	151counted as creditable service toward retirement and provided, further, that in the first 6 months
231	231	152immediately following the effective date of retirement, the earnings received by such retired
232	232	153person when added to any pension or retirement allowance they are receiving shall not exceed
233	233	154the salary that is being paid for the position from which they retired or in which their
234	234	155employment was terminated.
235	235	156 SECTION 17. Subsection (k) of section 20 of chapter 32B of the General Laws, as so
236	236	157appearing, is hereby amended by striking out, in line 158, the words “governing boards” and
237	237	158inserting in place thereof the followings words:- governing body.
238	238	159 SECTION 18. Section 42A of chapter 40 of the General Laws, as so appearing, is hereby
239	239	160amended by inserting after the word “deeds”, in line 5, the following words:- , and files a copy of
240	240	161said certificate with the collector of taxes of the city or town in which the lien hereinafter
241	241	162mentioned is to take effect. 9 of 45
242	242	163 SECTION 19. Section 49 of said chapter 40, as so appearing, is hereby amended by
243	243	164adding the following sentence:- Nothing in this section shall preclude a town from providing any
244	244	165of the reports or information pursuant to this section in an electronic format.
245	245	166 SECTION 20. Said chapter 40, as so appearing, is hereby amended by adding the
246	246	167following section:-
247	247	168 Section 70. Cities, towns and districts shall report a known cybersecurity incident, as
248	248	169defined through regulation by the secretary of technology services and security, to the
249	249	170commonwealth security operations center, in a manner prescribed by the executive office of
250	250	171technology services and security. Reporting shall take place as soon as practicable, but no later
251	251	172than at the conclusion of the risk assessment process. Reports shall not include any information
252	252	173that would jeopardize attorney-client privilege nor any information that would have a
253	253	174demonstrated impact on the defense and management of any liability claims, including litigation
254	254	175or demand for damages. Nothing in this section shall satisfy a city, town or district’s reporting
255	255	176requirements under chapter 93H. The executive office of technology services and security shall
256	256	177promulgate regulations to implement this section.
257	257	178 SECTION 21. Chapter 40A of the General Laws, as appearing in the 2022 Official
258	258	179Edition, is hereby amended by inserting after section 3A following section:-
259	259	180 Section 3B. (a) As used in this section, the following words shall, unless the context
260	260	181clearly requires otherwise, have the following meanings:-
261	261	182 “Commission”, the alcoholic beverages control commission, established by section 70 of
262	262	183chapter 10. 10 of 45
263	263	184 “Outdoor table service”, restaurant service that includes food prepared on-site and under
264	264	185a food establishment permit issued by a municipal authority pursuant to 105 CMR 590.00 that is
265	265	186served to seated diners outside the restaurant building envelope, whether on a sidewalk, patio,
266	266	187deck, lawn, parking area or other outdoor space.
267	267	188 (b) Notwithstanding the provisions of this chapter, any special permit, variance or other
268	268	189approval issued thereunder or any general or special law to the contrary, a city or town may
269	269	190approve a request for expansion of outdoor table service, including in the description of licensed
270	270	191premises as described in subsection (c), or an extension of an earlier granted approval. Before
271	271	192such approval, the mayor, select board or other chief executive officer, as established by charter
272	272	193or special act, shall establish the process for approving such requests. Such process shall not be
273	273	194required to comply with the notice and publication provisions of section 11 of this chapter. An
274	274	195approval under this section may be exercised immediately upon filing of notice thereof with the
275	275	196city or town clerk, without complying with any otherwise applicable recording or certification
276	276	197requirements.
277	277	198 (c) Pursuant to subsection (b), a local licensing authority may grant approval for a change
278	278	199in the description of the licensed premises for the purpose of permitting outdoor alcohol service
279	279	200as the local licensing authority deems reasonable and proper, and issue an amended license to
280	280	201existing license holders, without further review or approval from the commission prior to
281	281	202issuance. Upon approval of an amended license, the local licensing authority shall provide notice
282	282	203of the amended license to the commission. Nothing in this section shall prevent the commission
283	283	204from exercising the commission’s enforcement authority over an amended license. 11 of 45
284	284	205 (d) Before approving any request to extend an earlier granted approval, a city, town or
285	285	206local licensing authority may modify the scope of the approval as the city, town or local
286	286	207licensing authority deems proper and appropriate including, but not limited to, modifying the
287	287	208terms of an earlier granted approval to address potential issues with snow removal, pedestrian
288	288	209traffic or similar concerns.
289	289	210 SECTION 22. Chapter 40Q of the General Laws, as appearing in the 2022 Official
290	290	211Edition, is hereby amended by striking out section 3 and inserting in place thereof the following
291	291	212section:-
292	292	213 Section 3. (a) The city or town may retain all or part of the tax increment of an invested
293	293	214revenue district for the purpose of financing the development program. When a development
294	294	215program for an invested revenue district is adopted, the city or town shall adopt a statement of
295	295	216the percentage of tax increment to be retained in accordance with the development program. The
296	296	217statement of percentage may establish a specific percentage or percentages or may describe a
297	297	218method or formula for determination of the percentage. The assessor shall certify the amount of
298	298	219the tax increment to the city or town each year.
299	299	220 (b) On or after the formation of an invested revenue district, the assessor of the city or
300	300	221town in which it is located shall, on request of the city or town, certify the original assessed value
301	301	222of the taxable property within the boundaries of the invested revenue district on the base date.
302	302	223Each year, after the formation of an invested revenue district, the assessor of the city or town
303	303	224shall certify the amount of the new growth adjustment to the levy limit of the city or town, as
304	304	225certified by the commissioner of revenue, that is attributable to parcels within the district. 12 of 45
305	305	226 (c) If a city or town has elected to retain all or a percentage of the retained tax increment
306	306	227pursuant to subsection (a), the city or town shall: (i) establish a development program fund that
307	307	228consists of: (A) a development debt service fund account that is pledged to and charged, without
308	308	229further appropriation, with the payment of the interest and principal as the interest and principal
309	309	230fall due and the necessary charges of paying interest and principal on any notes, bonds or other
310	310	231evidences of indebtedness that were issued to fund or refund the costs of the development
311	311	232program fund; and (B) a project cost account that is pledged to and charged, without further
312	312	233appropriation, with the payment of project costs as outlined in the financial plan and paid in a
313	313	234manner other than as described in subclause (A);
314	314	235 (ii) set aside annually all tax increment revenues and deposit all such revenues in the
315	315	236appropriate development program fund account in the following priority: (A) to the development
316	316	237debt service fund account, an amount sufficient, together with estimated future revenues to be
317	317	238deposited to the account and earnings on the amount, to satisfy all annual debt service on bonds
318	318	239and notes issued pursuant to section 4 and the financial plan; and (B) to the project cost account,
319	319	240an amount sufficient, together with estimated future revenues to be deposited to the account and
320	320	241earnings on the amount, to satisfy all annual project costs to be paid from the account; (iii) make
321	321	242any transfers between development program fund accounts as required; provided, however, that
322	322	243the transfers shall not result in a balance in the development debt service fund account that is
323	323	244insufficient to cover the annual obligations of that account; and (iv) annually return to the
324	324	245general fund of the city or town any tax increment revenue in excess of those estimated to be
325	325	246required to satisfy the obligations of the development debt service fund account.
326	326	247 (d) Notwithstanding any provision in this chapter to the contrary, the requirement to
327	327	248reserve funds pursuant to subsection (c) shall terminate when sufficient monies have been set 13 of 45
328	328	249aside to cover the full, anticipated liabilities of the development debt service fund account and
329	329	250the project cost account.
330	330	251 SECTION 23. Section 12 of chapter 40U of the General Laws, as appearing in the 2022
331	331	252Official Edition, is hereby amended by striking out the fifth through tenth sentences, inclusive,
332	332	253and inserting in place thereof the following 3 sentences:- Thereafter, any fine and additional
333	333	254penalties and interest that may be attached and which remain unpaid shall, to the extent provided
334	334	255by the procedures adopted under section 3, become a lien on the property to which the violation
335	335	256relates and be collected in the manner provided by section 58 of chapter 40. A municipality’s
336	336	257determination of whether to place a lien on the property may involve the number of and the
337	337	258dollar amount of the violations on the property. After the lien takes effect, the property owner of
338	338	259record shall be notified by certified mail of the lien on the property.
339	339	260 SECTION 24. Section 1B of chapter 41 of the General Laws, as so appearing, is hereby
340	340	261amended by adding the following paragraph:-
341	341	262 In any town that accepts this paragraph, the positions of appointed town treasurer and
342	342	263appointed collector of taxes shall be combined into 1 position and become an appointed position
343	343	264in the manner provided in this section. Any incumbent of such office serving at the time of
344	344	265acceptance shall continue to hold said office and to perform the duties thereof until the expiration
345	345	266of the term for which said individual was appointed or until said individual otherwise vacates
346	346	267such office.
347	347	268 SECTION 25. Section 23A of said chapter 41, as so appearing, is hereby amended by
348	348	269striking out, in line 3, the words “one or three” and inserting in place thereof the following
349	349	270words:- not less than 1 year but not more than 5. 14 of 45
350	350	271 SECTION 26. Section 30B of said chapter 41, as so appearing, is hereby amended by
351	351	272adding the following subsection:-
352	352	273 (e) The provisions of this section may be used by a city or town for any joint or
353	353	274cooperative services incumbent upon any local officer contained within section 1 of chapter 41,
354	354	275excepting selectmen, school committee and assessors.
355	355	276 SECTION 27. Said chapter 41, as so appearing, is hereby further amended by inserting
356	356	277after section 30B the following section:-
357	357	278 Section 30B1/2. Notwithstanding any general or special law, charter provision or local
358	358	279bylaw, ordinance or vote to the contrary, in any city or town that accepts this section, the chief
359	359	280executive officer of the city or town, may, on behalf of the city or town, enter into an agreement
360	360	281with 1 or more cities or towns to form a regional board of assessors. The regional board of
361	361	282assessors shall have all the powers and responsibilities outlined in general law for local boards of
362	362	283assessors and will assume all the activities and undertakings of the local board of assessors for
363	363	284each member city and town.
364	364	285 The agreement shall provide for:
365	365	286 (i) the division, merger or consolidation of administrative functions between or among
366	366	287the parties;
367	367	288 (ii) the financing of the joint undertaking;
368	368	289 (iii) the rights and responsibilities of the parties with respect to the direction and
369	369	290supervision of the work to be performed and with respect to the administration of the regional 15 of 45
370	370	291board of assessors office, including the receipt and disbursement of funds, the maintenance of
371	371	292accounts and records and the auditing of accounts;
372	372	293 (iv) annual reports of the regional board of assessors to the constituent parties;
373	373	294 (v) the duration of the agreement and procedures for amendment, withdrawal or
374	374	295termination thereof; and
375	375	296 (vi) any other necessary or appropriate matter as agreed to by the chief executive officers
376	376	297of the city or town.
377	377	298 With the approval of the member cities and towns, the regional board of assessors may
378	378	299appoint assistant assessors pursuant to section 25A of chapter 41. Member cities and towns may,
379	379	300in their individual capacity, employ a local assessor and support staff who shall be responsible
380	380	301for estimating the value of the real and personal estate for such city or town and who shall report
381	381	302to the regional board of assessors. Otherwise, member cities and towns may permit the regional
382	382	303board of assessors to hire a regional assessor or assessors and support staff who shall be
383	383	304responsible for estimating the value of the real and personal estate in each such city or town and
384	384	305who shall report to the regional board of assessors. A city or town may become a party to an
385	385	306existing agreement with the approval of a majority of the other members.
386	386	307 An agreement under this section may also provide for the employment of necessary staff
387	387	308to perform administrative functions. Any joint costs associated with the regional board of
388	388	309assessors shall be identified in the agreement and subject to appropriation by each member city
389	389	310or town and accounted for in accordance with the procedures identified in section 4A of chapter
390	390	31140. Subject to the rules and regulations established by the commissioner of revenue pursuant to
391	391	312section 1 of chapter 58, the agreement shall provide for qualifications, terms and conditions of 16 of 45
392	392	313employment for the members of the regional board of assessors and employees of the office. The
393	393	314agreement may provide for inclusion of the regional board of assessor employees in insurance,
394	394	315retirement programs and other benefit programs of one of the member parties, but all parties to
395	395	316the agreement shall pay a proportionate share of the current and future costs of benefits
396	396	317associated with the appointment or employment of all persons performing services for them
397	397	318during the duration of the agreement. A city or town who is a party to such an agreement shall
398	398	319include employees under the agreement in such programs in accordance with the terms of the
399	399	320agreement.
400	400	321 Unless otherwise agreed to by all member municipalities, the number of persons on the
401	401	322regional board of assessors shall be at least equal to the number of member cities and towns.
402	402	323Unless otherwise agreed to by all member municipalities, each city or town shall have at least 1
403	403	324person appointed by the chief executive officer of that city or town to the regional board of
404	404	325assessors. The number of assessors on the regional board may exceed the number of member
405	405	326municipalities if so agreed and such an agreement shall provide for the appointment of such
406	406	327additional board members. Any vacancies shall be filled by the applicable member municipality
407	407	328forthwith, who may also appoint a temporary board member until such time that a permanent
408	408	329replacement is appointed unless a different process is agreed to by all member municipalities.
409	409	330 Unless otherwise designated in the agreement, an agreement made pursuant to this
410	410	331section shall go into effect on the first day of the fiscal year after this section has been accepted
411	411	332and the agreement has been finalized by all member municipalities; provided, however, no
412	412	333agreement or amendment to an agreement made pursuant to this section shall take effect until it
413	413	334has been approved in writing by the commissioner of revenue. 17 of 45
414	414	335 Notwithstanding any general or special law, charter provision or local bylaw or ordinance
415	415	336to the contrary, once in effect, the local board of assessors of the member municipalities, whether
416	416	337elected or appointed, shall be considered abolished. Any incumbent of the local board of
417	417	338assessors serving at the time of acceptance shall continue to hold said office and to perform the
418	418	339duties thereof until the effective date as described in the preceding paragraph.
419	419	340 SECTION 28. Section 7 of chapter 44 of the General Laws, as appearing in the 2022
420	420	341Official Edition, is hereby amended by inserting after the word “land”, in line 21, the following
421	421	342words:- , improvement to real estate or waterways.
422	422	343 SECTION 29. Said section 7 of said chapter 44, as so appearing, is hereby further
423	423	344amended by inserting after the word “years”, in line 22, the following words:- and be owned or
424	424	345leased by the city or town or on property owned or leased by the city or town.
425	425	346 SECTION 30. Said section 7 of said chapter 44, as so appearing, is hereby further
426	426	347amended by inserting after the word “land”, in line 23, the following words:- , improvement to
427	427	348real estate or waterways.
428	428	349 SECTION 31. Said section 7 of said chapter 44, as so appearing, is hereby further
429	429	350amended by adding the following paragraph:-
430	430	351 Notwithstanding the foregoing provisions of this section and section 16 of chapter 71,
431	431	352indebtedness for constructing and reconstructing a school facility for the education of school
432	432	353children shall be payable not to exceed 40 years. 18 of 45
433	433	354 SECTION 32. Section 21A of said chapter 44, as so appearing, is hereby amended by
434	434	355inserting after the word “town”, in line 2, the following words:- , the school committee of a
435	435	356regional school district.
436	436	357 SECTION 33. Said section 21A of said chapter 44, as so appearing, is hereby further
437	437	358amended by inserting after the word “town”, in line 4, the following words:- , regional school
438	438	359district.
439	439	360 SECTION 34. Said section 21A of said chapter 44, as so appearing, is hereby further
440	440	361amended by inserting after the word “town”, in line 69, the following words:- , the school
441	441	362committee of a regional school district.
442	442	363 SECTION 35. Section 31 of said chapter 44, as so appearing, is hereby amended by
443	443	364inserting the following paragraph:-
444	444	365 Notwithstanding the foregoing provisions of this section, section 23 of chapter 59, or any
445	445	366other general or special law to the contrary, a city or town may amortize over the subsequent
446	446	367three fiscal years, in equal installments or more rapidly, the amount of its current fiscal year
447	447	368major disaster related deficit. The local appropriating authority as defined in section 21C of said
448	448	369chapter 59 shall adopt a deficit amortization schedule in accordance with the preceding sentence
449	449	370before setting the municipality’s next fiscal year tax rate. The commissioner of revenue may
450	450	371issue guidelines or instructions for reporting the amortization of deficits authorized by this
451	451	372paragraph.
452	452	373 SECTION 36. The seventh paragraph of section 32 of said chapter 44, as so appearing, is
453	453	374hereby amended by adding the following sentence:- The amounts in the continuing appropriation
454	454	375budget shall, without further action by the council, become an appropriation and be available for 19 of 45
455	455	376the purposes specified; provided that the purposes contained therein shall not include any item or
456	456	377undertaking not considered in the prior fiscal year.
457	457	378 SECTION 37. Said chapter 44, as so appearing, is hereby amended by inserting after
458	458	379section 32 the following section:-
459	459	380 Section 32A. The annual budget of a town shall be classified and designated so as to
460	460	381show separately with respect to each officer, department or undertaking for which an
461	461	382appropriation is recommended:—
462	462	383 (i) Ordinary maintenance, which shall also include debt and interest charges matured and
463	463	384maturing during the next fiscal year, and shall be subdivided as follows: —
464	464	385 (A) Salaries and wages of officers, officials and employees other than laborers or persons
465	465	386performing the duties of laborers; and
466	466	387 (B) Ordinary maintenance not included under (a); and
467	467	388 (ii) Proposed expenditures for other than ordinary maintenance, including additional
468	468	389equipment the estimated cost of which exceeds one thousand dollars.
469	469	390 The foregoing shall not prevent any town, upon recommendation of the chief executive
470	470	391officer and with the approval of the finance committee, from adopting additional classifications
471	471	392and designations.
472	472	393 Except as otherwise permitted by law, all amounts appropriated by town meeting, as
473	473	394provided in this section, shall be for the purposes specified. In setting up an appropriation order
474	474	395or orders based on the annual budget, town meeting shall use, so far as possible, the same
475	475	396classifications required for the annual budget. 20 of 45
476	476	397 SECTION 38. Chapter 44 of the General Laws, as appearing in the 2022 Official Edition,
477	477	398is hereby amended by striking out section 53A and inserting in place thereof the following
478	478	399section:-
479	479	400 Section 53A. A city council, with the mayor’s approval if a charter so provides, or a
480	480	401select board, or prudential committee or town council may, in its sole discretion and authority,
481	481	402accept grants or gifts of funds on behalf of the city, town or district from the federal government,
482	482	403a charitable foundation, private corporation, individual or from the commonwealth or any
483	483	404political subdivision thereof, and may, in its sole discretion and authority, expend said grants or
484	484	405gifts of fund, without specific appropriation thereof, for the purpose of such grant or gift or, if no
485	485	406restrictions are attached thereto, for such other purposes as it deems advisable. In the case of any
486	486	407grant or gift given for educational purposes, the school committee may accept grants or gifts of
487	487	408funds and expend said gifts or grants of funds, without specific appropriation thereof, for the
488	488	409purpose of such grant or gift or, if no restrictions are attached thereto, for such other purposes as
489	489	410it deems advisable. Expenditure of grants or gifts of funds may be made by an appropriate officer
490	490	411or department, without specific appropriation thereof, as authorized by the acceptor of the grant
491	491	412or gift. In the case of grants from the federal government or from the commonwealth, a county or
492	492	413municipality or agency or instrumentality thereof, upon receipt of an agreement from the grantor
493	493	414to provide advance payment or reimbursement to the city, town or district, the officer or
494	494	415department may spend the amount of the advance payment, or the amount to be reimbursed, for
495	495	416the purposes of the grant, subject to the approvals required pursuant to this section. Any advance
496	496	417payment or reimbursement shall be applied to finance the grant expenditures; provided, however,
497	497	418that any expenditures outstanding at the close of the fiscal year after the fiscal year in which the
498	498	419grantor approved the agreement shall be reported by the auditor or accountant of the city, town 21 of 45
499	499	420or district, or other officer having similar duties, or by the treasurer if there be no such officer, to
500	500	421the assessors, who shall include the amount so reported in the determination of the next annual
501	501	422tax rate, unless the city, town or district has otherwise made provision therefor. Notwithstanding
502	502	423the provisions of section 53, any amounts so received shall be deposited with the treasurer of
503	503	424such city, town or district and held as a separate account and may be expended as aforesaid
504	504	425further appropriation. If the express written terms or conditions of the grant agreement so
505	505	426stipulate, interest on the grant funds may remain with and become a part of the grant account and
506	506	427may be expended as part of the grant without further appropriation. Any grant, subvention or
507	507	428subsidy for educational purposes received by a city, town or school district from the federal
508	508	429government may be expended by the school committee of such city, town or district without
509	509	430including the purpose of such expenditure in, or applying such amount to, the annual or any
510	510	431supplemental budget or appropriation request of such committee; provided, however, that this
511	511	432sentence shall not apply to amounts so received to which section 26C of chapter 71, chapter 621
512	512	433of the acts of 1953, as amended, and chapter 664 of the acts of 1958, as amended, apply; and,
513	513	434provided further, that notwithstanding the foregoing provision, this sentence shall apply to
514	514	435amounts so received as grants under the Elementary and Secondary Education Act of 1965,
515	515	436(Public Law 89–10). After receipt of a written commitment from the federal government
516	516	437approving a grant for educational purposes and in anticipation of receipt of such funds from the
517	517	438federal government, the treasurer, upon the request of the school committee, shall pay from the
518	518	439general fund of such municipality compensation for services rendered and goods supplied to
519	519	440such federal grant programs, such payments to be made no later than 10 days after the rendition
520	520	441of such services or the supplying of such goods; provided, however, that the provisions of such 22 of 45
521	521	442federal grant would allow the treasurer to reimburse the general fund for the amounts so
522	522	443advanced.
523	523	444 SECTION 39. Section 53E½ of chapter 44 of the General Laws, as appearing in the 2022
524	524	445Official Edition, is hereby amended by striking out the second paragraph and inserting in place
525	525	446thereof the following paragraph:-
526	526	447 Interest earned on any revolving fund balance shall be treated as general fund revenue of
527	527	448the city or town. No revolving fund may be established under this section for receipts of a
528	528	449municipal water or sewer department, municipal hospital, cable television access service or
529	529	450facility or for receipts reserved by law or as authorized by law for expenditure for a particular
530	530	451purpose.
531	531	452 SECTION 40. The fourth paragraph of said section 53E½ of said chapter 44, as so
532	532	453appearing, is hereby amended by striking out the first sentence and inserting in place thereof the
533	533	454following sentence:- The city or town shall, on or before July 1 of the fiscal year to which it shall
534	534	455first apply, vote on the total amount that may be expended from each revolving fund established
535	535	456under this section during any fiscal year.
536	536	457 SECTION 41. Section 53F1/2 of said chapter 44, as so appearing, is hereby amended by
537	537	458inserting after the words “health care”, in line 5, the following words:- , landfill, broadband-only
538	538	459municipal light plant.
539	539	460 SECTION 42. Section 53 F3/4 of said chapter 44, as so appearing, is hereby amended by
540	540	461striking out, in lines 2 and 3, the word “section” and inserting in place thereof the following
541	541	462word:- paragraph. 23 of 45
542	542	463 SECTION 43. Said section 53 F3/4 of said chapter 44, as so appearing, is hereby further
543	543	464amended by adding the following 2 paragraphs:-
544	544	465 Notwithstanding section 53 or any other general or special law to the contrary, a
545	545	466municipality that accepts this paragraph may establish in the treasury a separate revenue account
546	546	467to be known as the PEG Access and Cable Related Fund, into which may be deposited funds
547	547	468received in connection with a franchise agreement between a cable operator and the
548	548	469municipality. Monies in the fund shall only be expended by the board, commission, committee,
549	549	470department or officer designated by the issuing authority as defined in section 1 of chapter 166A,
550	550	471without further appropriation, for cable-related purposes consistent with the franchise agreement,
551	551	472including, but not limited to: (i) support of public, educational or governmental access cable
552	552	473television services; (ii) monitor compliance of the cable operator with the franchise agreement;
553	553	474or (iii) prepare for renewal of the franchise license.
554	554	475 Notwithstanding section 4B of chapter 4, section 53F1/2 of chapter 44 or any other
555	555	476general or special law to the contrary, any municipality that has accepted section 53F1/2 of
556	556	477chapter 44 and established an enterprise fund for PEG Access and Cable related receipts, and
557	557	478subsequently accepts the prior paragraph, may vote to revoke its acceptance of section 53F1/2 of
558	558	479chapter 44 at any time.
559	559	480 SECTION 44. Said chapter 44, as so appearing, is hereby further amended by inserting
560	560	481after section 73 the following section:-
561	561	482 Section 74. Notwithstanding any general or special law to the contrary, any funds
562	562	483received by a city or town from the commonwealth for the construction and reconstruction of
563	563	484municipal ways, as described in clause (b) of the second paragraph of section 4 of chapter 6C, 24 of 45
564	564	485shall be spent without further appropriation for said purposes. With the approval of the chief
565	565	486executive officer, and not in excess of the amount contained within a preliminary notice provided
566	566	487to the city or town from the commonwealth concerning such funds, such amounts may be spent
567	567	488in anticipation of receiving such funds and spent only for qualifying purposes. Any such
568	568	489expenditures not reimbursed and outstanding at the close of the fiscal year in which expenditure
569	569	490was made shall be reported by the auditor or accountant of the city, town or district, or other
570	570	491officer having similar duties, or by the treasurer if there be no such officer, to the assessors, who
571	571	492shall include the amount so reported in the determination of the next annual tax rate, unless the
572	572	493city, town or district has otherwise made provision therefor.
573	573	494 SECTION 45. Subsection (f) of section 5 of chapter 44B of the General Laws, as
574	574	495appearing in the 2022 Official Edition, is hereby amended by inserting after the words “any city
575	575	496or town”, in lines 108 and 109, the following words:- without a two-thirds vote of the legislative
576	576	497body or.
577	577	498 SECTION 46. Section 2 of chapter 58 of the General Laws, as so appearing, is hereby
578	578	499amended by adding the following paragraph:-
579	579	500 In the event of a final decision on a classification made by or action taken by the
580	580	501commissioner, or appeal to the appellate tax board on a classification under this section, that is
581	581	502different than the classification used by a board of assessors to assess a tax to the corporation for
582	582	503any year to which the decision is applicable, the assessors shall, upon written notice of such final
583	583	504decision, grant an abatement, or assess and, if applicable, commit to the collector with their
584	584	505warrant for collection an additional tax under the procedures provided for the assessment and
585	585	506taxation of omitted property under section 75 of chapter 59 to conform to the determination so 25 of 45
586	586	507established by the decision. Such procedures shall apply to each tax year for which an additional
587	587	508tax shall be assessed notwithstanding the limitation set forth in said chapter 59 with respect to the
588	588	509periods for which omitted property assessments may be made. Whenever an additional tax is to
589	589	510be assessed for a year under such final decision, a board of assessors may require the corporation
590	590	511to furnish within 30 days the list of personal estate required by section 29 of chapter 59 for each
591	591	512year.
592	592	513 SECTION 47. Section 8 of said chapter 58, as so appearing, is hereby amended by
593	593	514striking out the words “obvious clerical” in lines 11 and 12.
594	594	515 SECTION 48. Subsection (b) of section 18C of said chapter 58, as so appearing, is
595	595	516hereby amended by striking out the first sentence and inserting in place thereof the following
596	596	517sentence:- The state treasurer and the commissioner of revenue shall, subject to appropriation,
597	597	518distribute budgeted aid to cities and towns.
598	598	519 SECTION 49. Section 5 of chapter 59 of the General Laws, as so appearing, is hereby
599	599	520amended by inserting, after the words “Twenty-second G”, in line 9, the following words:- ,
600	600	521Twenty-second H.
601	601	522 SECTION 50. Clause Forty-first C of said section 5 of said chapter 59, as so appearing, is
602	602	523hereby amended by striking out, in line 1371, the words “by not more than 100 per cent” and
603	603	524inserting in place thereof the following words:- an amount to be determined locally.
604	604	525 SECTION 51. Said section 5 of said chapter 59, as so appearing, is hereby further
605	605	526amended by striking out clause Forty-third and inserting in place thereof the following clause:- 26 of 45
606	606	527 Forty-third, Real estate of the surviving minor children, including adopted children, of a
607	607	528police officer or firefighter killed in the line of duty as such police officer or firefighter; provided
608	608	529that such real estate is owned, including real estate that is owned by a trustee, conservator or
609	609	530other fiduciary for the benefit of the surviving minor children, and occupied by such children as
610	610	531their domicile, and provided, further, that no real estate shall be so exempt which the assessors
611	611	532shall adjudge has been conveyed to such children to evade taxation.
612	612	533 SECTION 52. The second paragraph of clause Forty-fifth of said section 5 of said
613	613	534chapter 59, as so appearing, is hereby amended by adding the following 2 sentences:- Any such
614	614	535negotiated amount shall be included in the tax base for purposes of determining the levy ceiling
615	615	536and levy limit under section 21C and in determining minimum residential factor and
616	616	537classification of property under section 1A of chapter 58 and section 56 of chapter 40. The
617	617	538department of revenue may issue guidelines for implementing the provisions of this subsection
618	618	539consistent with preserving the negotiated payment amount in the local tax base for such purpose.
619	619	540 SECTION 53. Said section 5 of said chapter 59, as so appearing, is hereby further
620	620	541amended by adding the following 2 clauses:-
621	621	542 Fifty-ninth. In any city or town that accepts this clause, a person whose domicile is
622	622	543owned by a trustee, conservator or other fiduciary for the person’s benefit shall be deemed the
623	623	544owner of the domicile for purposes of an exemption under any clause listed in the third
624	624	545paragraph of section 59 or a deferral under clause Eighteenth A or Forty-first A of this section
625	625	546and shall be granted the exemption provided the person is otherwise eligible under such clause.
626	626	547 Sixtieth. In a city or town that accepts this section and is certified by the commissioner to
627	627	548be assessing all property at full and fair cash valuation, an abatement granted pursuant to any 27 of 45
628	628	549clause specifically listed in the first paragraph of section 5 shall be increased annually by an
629	629	550amount not to exceed the increase in the cost of living as determined by the Consumer Price
630	630	551Index for such year. The department of revenue shall annually inform each city or town that
631	631	552accepts this clause of the amount of this increase.
632	632	553 SECTION 54. Said chapter 59, as so appearing, is hereby further amended by inserting
633	633	554after section 5O the following section:-
634	634	555 Section 5P. (a) In a city or town that accepts this section, there shall be an exemption for
635	635	556income and age qualified domiciliary homeowners as provided herein. For the purposes of this
636	636	557section, “parcel” shall mean a unit of real property as defined by the board of assessors under the
637	637	558deed for the property and shall include condominium units. The exemption provided for herein
638	638	559shall be in addition to any other exemptions allowed by the General Laws.
639	639	560 (b) With respect to each qualifying parcel of real property classified as class one,
640	640	561residential in the municipality, there shall be an exemption from the property tax in an amount to
641	641	562be set annually by the chief executive officer as provided in paragraph (d). The exemption shall
642	642	563be applied to the domicile of the taxpayer.
643	643	564 (c) A parcel of real property shall qualify for the exemption under this section if each of
644	644	565the following criteria is met:
645	645	566 (i) The qualifying real property is owned and occupied by a person whose income from
646	646	567the prior year would make the person eligible for the income tax credit allowed under subsection
647	647	568(k) of section 6 of chapter 62; 28 of 45
648	648	569 (ii) The qualifying real property is owned by a single applicant age 65 or older as of July
649	649	5701 of the applicable fiscal year or jointly by persons either of whom is age 65 or above as of July
650	650	5711 of the applicable fiscal year and the joint applicant is 60 years of age or older;
651	651	572 (iii) The qualifying real property is owned and occupied by the applicant or joint
652	652	573applicants as their domicile;
653	653	574 (iv) The applicant or at least 1 of the joint applicants has been domiciled and owned a
654	654	575home in the municipality for at least 10 consecutive years before filing an application for the
655	655	576exemption;
656	656	577 (v) The assessed value of the domicile is not greater than the prior year’s maximum
657	657	578assessed value for qualification for the income tax credit allowed under subsection (k) of section
658	658	5796 of chapter 62, as adjusted annually by the commissioner of revenue;
659	659	580 (vi) The total assets of the applicant do not exceed any asset limitations established by the
660	660	581chief executive officer under paragraph (e) to determine eligibility for this exemption; and
661	661	582 (vi) The board of assessors has approved the application.
662	662	583 (d) The chief executive officer shall annually determine the exemption amount, which
663	663	584shall not be more than two hundred per cent of the maximum amount of the income tax credit
664	664	585allowed under subsection (k) of section 6 of chapter 62 for which the applicant qualified in the
665	665	586previous year.
666	666	587 (e) The chief executive officer may establish limits on the total assets that may be owned
667	667	588by an applicant for purposes of eligibility. 29 of 45
668	668	589 (f) A person who seeks to qualify for the exemption shall, on or before April 1 of the
669	669	590applicable tax year, or within 3 months after the bill or notice of assessment was sent, whichever
670	670	591is later, file an application, on a form to be adopted by the board of assessors, containing
671	671	592supporting documentation to demonstrate the applicant’s income and assets as described in the
672	672	593application. The application shall be filed each year for which the applicant seeks the exemption.
673	673	594 (g) The total amount exempted by this section shall be allocated proportionally within the
674	674	595residential tax levy. No exemption shall be granted under this section until the commissioner of
675	675	596revenue certifies a residential tax rate for the applicable tax year.
676	676	597 SECTION 55. Section 21C of chapter 59, as appearing in the 2022 Official Edition, is
677	677	598hereby amended by inserting after subsection (i1/2) the following subsection:-
678	678	599 (i3/4) The local appropriating authority of any city or town may, by a two-thirds vote,
679	679	600seek voter approval to assess taxes in excess of the levy limitation for one-time, nonrecurring
680	680	601operational expenditures to be assessed for only 1 fiscal year. Amounts for such one-time,
681	681	602nonrecurring operational expenditures or for the city's or town's apportioned share for one-time,
682	682	603nonrecurring operational expenditures by a regional governmental unit shall be assessed only
683	683	604after approval by a separate vote of the people taken at a regular or special election held before
684	684	605the setting of the annual tax rate; provided, however, that the question submitted shall be worded
685	685	606as follows: “Shall the (city/town) of ___ be allowed to assess an additional $___ in real estate
686	686	607and personal property taxes for the purposes of (state the purpose(s) for which the monies from
687	687	608this assessment will be used) for only the fiscal year beginning July first, two thousand and ___?
688	688	609 Yes <\/ul> No <\/ul>”; 30 of 45
689	689	610 and provided, further, that said question shall be deemed approved if a majority of the
690	690	611persons voting thereon shall vote “yes”.
691	691	612 SECTION 56. Said chapter 59, as so appearing, is hereby further amended by striking out
692	692	613section 39 and inserting in place thereof the following section:-
693	693	614 Section 39. The valuation at which the machinery, poles, wires and underground
694	694	615conduits, wires and pipes of all telephone companies and personal property of utility companies,
695	695	616as defined herein, and personal property of telecommunication companies, including wireless
696	696	617telecommunication and cable companies, shall be assessed by the assessors of the respective
697	697	618cities and towns where such property is subject to taxation shall be determined annually by the
698	698	619commissioner of revenue, subject to appeal to the appellate tax board, as hereinafter provided.
699	699	620 On or before June 15 in each year, the commissioner of revenue shall determine and
700	700	621certify to the owner of such machinery, poles, wires and underground conduits, wires, and pipes
701	701	622and personal property and to the board of assessors of every city and town where such
702	702	623machinery, poles, wires and underground conduits, wires, and pipes and personal property are
703	703	624subject to taxation, the valuation as of January 1 in such year of such machinery, poles, wires and
704	704	625underground conduits, wires, and pipes and personal property in said city or town. Every owner
705	705	626and board of assessors to whom any such valuation shall have been so certified may, on or before
706	706	627the fifteenth day of July then next ensuing, appeal to the appellate tax board from such valuation.
707	707	628Every such appeal shall relate to the valuation of the machinery, poles, wires and underground
708	708	629conduits, wires, and pipes and personal property of only one owner in one city or town, and shall
709	709	630name as appellees the commissioner of revenue and all persons, other than the appellant, to
710	710	631whom such valuation was required to be certified. Any appellee company or board of assessors 31 of 45
711	711	632that has not filed its own appeal by July 15 may file an appeal by July 30 or 15 days after it
712	712	633receives notice of the original appeal against that appellee, whichever is later. In every such
713	713	634appeal, the appellant shall have the burden of proving that the value of the machinery, poles,
714	714	635wires and underground conduits, wires, and pipes and personal property is substantially higher or
715	715	636substantially lower, as the case may be, than the valuation certified by the commissioner of
716	716	637revenue. The appellate tax board shall hear and decide the subject matter of each such appeal
717	717	638without priority over other appeals pending before it and give notice of its decision to the
718	718	639commissioner of revenue, the owner and the board of assessors; and except as provided in
719	719	640section 13 of chapter 58A, such decision shall be final and conclusive. The appellate tax board
720	720	641shall consolidate for the purpose of the hearing and decision aforesaid all appeals relating to the
721	721	642valuation of the machinery, poles, wires and underground conduits, wires, and pipes and
722	722	643personal property of the same owner in the same city or town, and in its discretion may so
723	723	644consolidate any or all appeals relating to the valuation of the machinery, poles, wires and
724	724	645underground conduits, wires, and pipes and personal property of the same owner, although such
725	725	646appeals relate to more than 1 city or town. All appeals taken under this section by the same
726	726	647owner at the same time shall be deemed to constitute 1 appeal for the purpose of determining the
727	727	648entry fee payable therefore under section 7 of chapter 58A.
728	728	649 The board of assessors shall assess the machinery, poles, wires and underground
729	729	650conduits, wires and pipes and personal property of all telephone and telegraph companies as
730	730	651certified and at the value determined by the commissioner of revenue under this section;
731	731	652provided, however, that in the event of a final decision by the appellate tax board or of the
732	732	653supreme judicial court under the preceding paragraph establishing a different valuation, the
733	733	654assessors shall grant an abatement, or assess and commit to the collector with their warrant for 32 of 45
734	734	655collection an additional tax, as the case may be, to conform with the valuation so established by
735	735	656such final decision. Assessment pursuant to this paragraph shall be deemed to be a full
736	736	657compliance with the oath of office of each assessor and a full performance of their official duty
737	737	658with relation to the assessment of such property, except as provided in the following section.
738	738	659 Personal property of utility companies shall mean any underground conduits, poles, wires
739	739	660and pipes whether on public or private property; and machinery used in the conduct of business,
740	740	661except stock in trade or machinery directly used in connection with dry cleaning or laundering
741	741	662processes, refrigeration of goods, air conditioning of premises or in any purchasing, selling,
742	742	663accounting or administrative function.
743	743	664 SECTION 57. Section 41 of chapter 59 of the General Laws, as appearing in the 2022
744	744	665Official Edition, is hereby amended by striking out the word “telephone” in line 1.
745	745	666 SECTION 58. Section 42A of said chapter 59, as so appearing, is hereby amended by
746	746	667striking out the words “telephone or telegraph” each time they appear.
747	747	668 SECTION 59. Said chapter 59, as so appearing, is hereby further amended by inserting
748	748	669after section 42A the following section:-
749	749	670 Section 42B. Returns filed under section 38A or section 41, and books, papers, records
750	750	671and other data obtained under section 42A, shall, except in proceedings before the appellate tax
751	751	672board or a court of the commonwealth, be open only to the inspection of the commissioner, the
752	752	673assessors or the deputies, clerks and assistants of either the commissioner or assessors, and any
753	753	674designated private auditors of the commissioner or the assessors as may have occasion to inspect
754	754	675the returns, books, papers, records and other data in the performance of their official, contractual
755	755	676or designated duties. For the purposes of this section, a “designated private auditor” shall mean 33 of 45
756	756	677an individual, corporation or other legal entity selected by the commissioner to value property or
757	757	678exam records under section 42A, or by the assessors to examine the returns, books, papers,
758	758	679records and other data for purposes of determining whether to appeal the valuations certified by
759	759	680the commissioner under sections 38A, 39 or 42A. Nothing in this section shall prevent a
760	760	681company that submitted the information, or its designated representative, from inspecting or
761	761	682being provided a copy of the submission upon request.
762	762	683 SECTION 60. Section 57 of chapter 59 of the General Laws, as appearing in the 2022
763	763	684Official Edition, is hereby amended by striking out the third paragraph.
764	764	685 SECTION 61. The twelfth paragraph of section 57C of said chapter 59, as so appearing,
765	765	686is hereby amended by inserting after the first sentence the following sentence:- For purposes of
766	766	687this section, amounts not timely received shall be deemed unpaid.
767	767	688 SECTION 62. Said section 57C of said chapter 59, as so appearing, is hereby further
768	768	689amended by striking out the fourteenth paragraph.
769	769	690 SECTION 63. Section 59 of said chapter 59, as so appearing, is hereby amended by
770	770	691inserting after the words “Twenty-second F”, in line 45, the following words:- , Twenty-second
771	771	692H.
772	772	693 SECTION 64. Section 64 of said chapter 59, as so appearing, is hereby amended by
773	773	694striking out, in line 2, the words “at least one half of”.
774	774	695 SECTION 65. Said section 64 of said chapter 59, as so appearing, is hereby further
775	775	696amended by adding the following paragraph:- 34 of 45
776	776	697 For the purposes of determining jurisdictional interest requirements on appeals under this
777	777	698section, if a payment for taxes on personal property or a parcel of real estate is, after the date
778	778	699prescribed by sections 23D, 57 or 57C, delivered to the collector by United States mail or by an
779	779	700alternative private delivery service as the collector may permit, the payment date shall be
780	780	701deemed to be the date of the United States postmark, the date of the certification of mailing
781	781	702stamped and postmarked by the United States postal service, the date of a certified mail receipt
782	782	703provided by the United States postal service or other substantiating date mark permitted by the
783	783	704Rules of Practice and Procedure of the Appellate Tax Board that is affixed on the envelope or
784	784	705other appropriate wrapper in which the payment is mailed or delivered if the payment was
785	785	706mailed in the United States in an envelope or such appropriate wrapper, first class postage
786	786	707prepaid, or delivered to an alternative private delivery service, properly addressed to the
787	787	708collector; provided, however, that a taxpayer shall have the burden of proving the timely mailing
788	788	709of any payment of taxes to said collector under this section and the collector shall have no
789	789	710obligation to maintain any record relative to the date of mailing of the tax; and provided further,
790	790	711that nothing in this section shall be construed to place the burden of proving any untimely
791	791	712mailing on the collector. As used in this section, “United States postmark” shall mean only a
792	792	713postmark made by the United States post office. This paragraph shall not apply to the calculation
793	793	714of interest on taxes due under sections 23D, 57 or 57C.
794	794	715 SECTION 66. Section 2A of chapter 60A of the General Laws, as so appearing, is hereby
795	795	716amended by striking out, in line 18, the words “and by the joint committee on taxation”.
796	796	717 SECTION 67. Said section 2A of said chapter 60A, as so appearing, is hereby further
797	797	718amended by inserting at the end of the first paragraph the following sentence:- In the alternative,
798	798	719if an excise remains unpaid for 14 days after a demand, the deputy collector or the local tax 35 of 45
799	799	720collector or commissioner of revenue, as the case may be, may send the delinquent taxpayer a
800	800	721notice of intent to transmit to the registrar of motor vehicles a notice of nonpayment as provided
801	801	722in this section, and if the taxpayer does not pay the excise within 30 days of such notice, then the
802	802	723deputy collector or the local tax collector or commissioner of revenue, as the case may be, shall
803	803	724so notify the registrar.
804	804	725 SECTION 68. Said chapter 60A, as so appearing, is hereby amended by adding the
805	805	726following section:-
806	806	727 Section 10. (a) A city or town which accepts this section in the manner provided in
807	807	728section 4 of chapter 4 may increase the assessed amount of the excise tax assessed pursuant to
808	808	729section 1 of this chapter by a rate of 5 per cent.
809	809	730 (b) If accepted prior to October 1, this section shall take effect in a municipality on
810	810	731assessments in the next calendar year or a later calendar year that the municipality may
811	811	732designate.
812	812	733 SECTION 69. Section 8 of chapter 61 of the General Laws, as appearing in the 2022
813	813	734Official Edition, is hereby amended by adding the following paragraph:-
814	814	735 The treasurer of the city, town or regional school district, with the approval of the city
815	815	736council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
816	816	737as the case may be, may finance debt incurred to exercise its option to purchase the land as
817	817	738follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
818	818	739interest rate and dates of payment of debt service within 10 days after the date of issuance of the
819	819	740bonds. The state treasurer or the approved paying agents shall become the paying agents for the
820	820	741principal and interest on such bonds. The state treasurer shall pay such debt service and after 36 of 45
821	821	742payment shall withhold from the distributable aid payable to the city or town an amount which
822	822	743will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
823	823	744in any year is insufficient for this purpose, from any other amounts payable by the
824	824	745commonwealth to such city or town under any provision of law. From the time withheld by the
825	825	746state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
826	826	747from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
827	827	748other than for payment of debt service on such bonds.
828	828	749 SECTION 70. Section 14 of chapter 61A of the General Laws, as so appearing, is hereby
829	829	750amended by adding the following paragraph:-
830	830	751 The treasurer of the city, town or regional school district, with the approval of the city
831	831	752council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
832	832	753as the case may be, may finance debt incurred to exercise its option to purchase the land as
833	833	754follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
834	834	755interest rate and dates of payment of debt service within ten days after the date of issuance of the
835	835	756bonds. The state treasurer or the approved paying agents shall become the paying agents for the
836	836	757principal and interest on such bonds. The state treasurer shall pay such debt service and after
837	837	758payment shall withhold from the distributable aid payable to the city or town an amount which
838	838	759will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
839	839	760in any year is insufficient for this purpose, from any other amounts payable by the
840	840	761commonwealth to such city or town under any provision of law. From the time withheld by the
841	841	762state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
842	842	763from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
843	843	764other than for payment of debt service on such bonds. 37 of 45
844	844	765 SECTION 71. Section 9 of chapter 61B of the General Laws, as so appearing, is hereby
845	845	766amended by adding the following paragraph:-
846	846	767 The treasurer of the city, town or regional school district, with the approval of the city
847	847	768council and city manager, if any, or otherwise the mayor in a city, or the selectboard in a town,
848	848	769as the case may be, may finance debt incurred to exercise its option to purchase the land as
849	849	770follows. The treasurer of the city or town may certify to the state treasurer the maturity schedule,
850	850	771interest rate and dates of payment of debt service within ten days after the date of issuance of the
851	851	772bonds. The state treasurer or the approved paying agents shall become the paying agents for the
852	852	773principal and interest on such bonds. The state treasurer shall pay such debt service and after
853	853	774payment shall withhold from the distributable aid payable to the city or town an amount which
854	854	775will be sufficient to pay the debt service on the bonds or, if the amount of such distributable aid
855	855	776in any year is insufficient for this purpose, from any other amounts payable by the
856	856	777commonwealth to such city or town under any provision of law. From the time withheld by the
857	857	778state treasurer, all such distributable aid or other amounts so withheld and paid shall be exempt
858	858	779from being levied upon, taken, sequestered or applied toward paying the debts of the city or town
859	859	780other than for payment of debt service on such bonds.
860	860	781 SECTION 72. Section 3A of chapter 64G of the General Laws, as so appearing, is hereby
861	861	782amended by striking out, in line 5, the figure “6” and inserting in place thereof the following
862	862	783figure:- 7.
863	863	784 SECTION 73. Said section 3A of said chapter 64G, as so appearing, is hereby further
864	864	785amended by striking out, in line 10, the figure “6.5” and inserting in place thereof the following
865	865	786figure:- 7.5. 38 of 45
866	866	787 SECTION 74. Subsection (a) of section 2 of chapter 64L of the General Laws, as so
867	867	788appearing, is hereby amended by striking out, in line 4, the figure “.75” and inserting in place
868	868	789thereof the following figure:- 1.
869	869	790 SECTION 75. Section 16B1/2 of chapter 71 of the General Laws, as so appearing, is
870	870	791hereby amended by striking out the first paragraph and inserting in place thereof the following
871	871	792paragraph:-
872	872	793 If the unencumbered amount in the excess and deficiency fund, so called, of a regional
873	873	794school district at the end of a fiscal year exceeds 5 per cent of its operating budget and its
874	874	795budgeted capital costs for the succeeding fiscal year, the amount in excess of the said 5 per cent
875	875	796shall be applied by the regional school district committee to reduce the amount to be raised by
876	876	797assessment on the member cities and towns in accordance with the terms of the agreement for
877	877	798apportionment of costs. The commissioner of revenue shall certify the unencumbered amount in
878	878	799the excess and deficiency fund, so called, of a regional school district, and the amount, if any, by
879	879	800which it exceeds 5 per cent of the district’s operating budget and its budgeted capital costs for
880	880	801the succeeding fiscal year, at the end of each fiscal year and shall report such amount to the
881	881	802regional district school committee, the board of selectmen in each member town and the city
882	882	803council in each member city by December 1 of each year. The regional district school committee
883	883	804shall submit all information necessary to perform said certification to the commissioner of
884	884	805revenue at the close of each fiscal year but no later than October 31. The regional school district
885	885	806treasurer shall recertify the amounts reapportioned in the current fiscal year to the treasurers of
886	886	807the several towns within thirty days from the date on which the regional district school
887	887	808committee votes to reduce the amounts to be raised by assessment. If the recertification is made
888	888	809after the annual town meeting referred to in the first paragraph of section 16B, the amount 39 of 45
889	889	810recertified shall be considered an amendment to the amount required to have been appropriated
890	890	811at that meeting without the necessity for further action by the member city or town, and, if the
891	891	812annual assessment of taxes has not been made, the town assessors shall include only the amount
892	892	813so recertified in making the annual assessment of taxes under the provisions of section 23 of
893	893	814chapter 59. Otherwise, the regional district school committee shall include the amount in excess
894	894	815of the said 5 per cent as a revenue source for the subsequent fiscal year and the amount shall be
895	895	816credited and apportioned to each member municipality in accordance with the terms of the
896	896	817agreement for apportionment of costs.
897	897	818 SECTION 76. Chapter 138 of the General Laws, as so appearing, is hereby amended by
898	898	819adding the following section:-
899	899	820 Section 12 1/2. (a) As used in this section, the following words shall, unless the context
900	900	821clearly requires otherwise, have the following meanings:-
901	901	822 “Mixed drink”, distilled spirits, cordials or liqueurs, with or without mixers, that are
902	902	823combined on a licensed premises and sold in a sealed or original container that is unopened;
903	903	824provided, that a mixed drink may contain wines and malt beverages in addition to distilled
904	904	825spirits, cordials or liqueurs contained in the alcoholic beverage; provided, however, that the
905	905	826volume of distilled spirits, cordials, liqueurs, wines, malt beverages and mixers contained in said
906	906	827mixed drinks shall be of the same proportion and same price as if served for on-premises
907	907	828consumption.
908	908	829 “Sealed container”, a packaged container with a secure lid or cap designed to prevent
909	909	830consumption without removal of the lid or cap; provided, however, if the packaged container has
910	910	831a lid with sipping holes or an opening for straws said container shall be covered or affixed with 40 of 45
911	911	832an additional seal; provided, further, that said lid, cap or seal are affixed in such a way to prevent
912	912	833reopening without it being obvious that said lid, cap or seal was removed or broken, which may
913	913	834include tape or a sticking adhesive, before sale.
914	914	835 (b) Notwithstanding any general or special law to the contrary, an establishment licensed
915	915	836to sell all alcoholic beverages, distilled spirits, cordials or liqueurs for on-premises consumption
916	916	837may sell mixed drinks for off-premises consumption subject to the following conditions: (i) the
917	917	838mixed drink shall not be sold to a person under 21 years of age; provided, that any delivery of
918	918	839mixed drinks for off-premises consumption shall not be made without verification that the person
919	919	840receiving the order has attained 21 years of age; (ii) the mixed drink shall be sold in a sealed
920	920	841container or an original unopened container; (iii) the mixed drink shall be sold as part of the
921	921	842same transaction as the purchase of food; provided, however, that any order that includes mixed
922	922	843drinks shall be placed not later than the hour of which the establishment is licensed to sell
923	923	844alcohol or 12:00A.M., whichever time is earlier; (iv) a customer is limited to 64 fluid ounces of
924	924	845mixed drinks per meal; provided, that a meal must include at least one item of food prepared on-
925	925	846site sufficient to serve one individual; and (v) if the mixed drink in a sealed container or an
926	926	847original unopened container is to be transported by a motor vehicle, either by delivery or pick-
927	927	848up, the driver of a motor vehicle shall transport the mixed drink in the trunk of the motor vehicle
928	928	849or some other area that is not considered the passenger area, as defined by section 24I of chapter
929	929	85090.
930	930	851 (c) Notwithstanding any general or special law to the contrary, an establishment licensed
931	931	852to sell all alcoholic beverages, wines or malt beverages for on-premises consumption may sell
932	932	853wine or malt beverages for off-premises consumption subject to the following conditions: (i) the
933	933	854wine or malt beverage shall not be sold to a person under 21 years of age; provided, however, 41 of 45
934	934	855that any delivery of wine or malt beverages for off-premises consumption shall not be made
935	935	856without verification that the person receiving the order has attained 21 years of age; (ii) the wine
936	936	857or malt beverage shall be sold in a sealed container or an original unopened container; (iii) the
937	937	858wine or malt beverage shall be sold as part of the same transaction as the purchase of food;
938	938	859provided, however, that any order that includes wine or malt beverages shall be placed not later
939	939	860than the hour of which the establishment is licensed to sell alcohol or 12:00 midnight, whichever
940	940	861time is earlier; (iv) a customer shall be limited to 192 ounces of malt beverage and 1.5 liters of
941	941	862wine per meal; provided, that a meal must include at least 1 item of food prepared on-site
942	942	863sufficient to serve 1 individual; and (v) if the wine or malt beverage in a sealed container or an
943	943	864original unopened container is to be transported by a motor vehicle, either by delivery or pick-
944	944	865up, the driver of a motor vehicle shall transport the wines or malt beverages in the trunk of the
945	945	866motor vehicle or some other area that is not considered the passenger area, as defined by section
946	946	86724I of chapter 90.
947	947	868 (d) Establishments licensed to sell alcoholic beverages for on-premises consumption shall
948	948	869include establishments licensed pursuant to section 12, subsection (b) of section 19, subsection
949	949	870(n) of section 19B, subsection (n) of section 19C, section 19D, subsection (o) of section 19E and
950	950	871section 19H of chapter 138; provided, that an establishment licensed pursuant to said section
951	951	87219D also holds a license pursuant to said section 12. Establishments selling alcoholic beverages
952	952	873for off premises consumption may only sell alcoholic beverages permitted pursuant to their type
953	953	874and category of license.
954	954	875 (e) Establishments licensed to sell alcoholic beverages for on-premises consumption that
955	955	876deliver any alcoholic beverages for off-premises consumption in vehicles owned or leased by the
956	956	877establishment or their employees must obtain transportation permits pursuant to section 22 of 42 of 45
957	957	878chapter 138 for each vehicle used for deliveries of alcoholic beverages. Establishments licensed
958	958	879to sell alcoholic beverages for on-premises consumption that deliver any alcoholic beverages for
959	959	880off-premises consumption may also use third parties licensed for express transportation pursuant
960	960	881to section 22 of chapter 138 for deliveries of alcoholic beverages.
961	961	882 SECTION 77. Section 28A of chapter 151A of the General Laws, as appearing in the
962	962	8832022 Official Edition, is hereby amended by inserting after subsection (d) the following
963	963	884subsection:-
964	964	885 (e) with respect to services described in subsections (a) and (b) that are provided to or on
965	965	886behalf of an educational institution, benefits shall not be paid to any individual under the same
966	966	887circumstances as described in subsections (a) through (c), inclusive.
967	967	888 SECTION 78. Subsection (d) of section 29 of said chapter 151A, as so appearing, is
968	968	889hereby amended by adding the following paragraph:-
969	969	890 (7) Notwithstanding any of the foregoing provisions of this subsection, the amount of
970	970	891benefits otherwise payable to an individual for any week that begins in a period with respect to
971	971	892which such individual is receiving governmental or other pension, retirement or retired pay,
972	972	893annuity, or any other similar periodic payment from a defined benefit plan that is based on the
973	973	894previous work of such individual for the separating employer or for a base period employer shall
974	974	895be reduced by an amount equal to 65 per cent of the amount of such payment that is reasonably
975	975	896attributable to such week; provided, however, that such reduction shall apply only when such
976	976	897separating or base period employer employed the individual for at least 75 per cent of the
977	977	898individual’s total length of service on which the defined benefit plan is based; and, provided
978	978	899further, that such reduction shall apply only if, and to the extent, the reduction is then consistent 43 of 45
979	979	900with section 3304(a)(15) of the Internal Revenue Code of 1954. Payments received under the
980	980	901Social Security Act shall not be subject to this paragraph.
981	981	902 SECTION 79. Section 34B of chapter 164 of the General Laws, as so appearing, is
982	982	903hereby amended by adding the following sentence:- A city or town may enforce this section by
983	983	904the enactment of a local ordinance or bylaw prohibiting double poles beyond the 90 days or 6
984	984	905months, as the case may be, authorized by this section, violation of which may be punishable by
985	985	906a fine to be imposed on the owner of such double poles not to exceed a maximum of $1,000 per
986	986	907occurrence.
987	987	908 SECTION 80. Section 17 of chapter 268A of the General Laws, as so appearing, is
988	988	909hereby amended by adding the following paragraph:-
989	989	910 This section shall not prevent a municipal employee from receiving or requesting
990	990	911compensation from, or acting as an agent or attorney for, the employee’s municipality and one or
991	991	912more other governmental units, as defined by section 4A of chapter 40, in connection with an
992	992	913intermunicipal agreement under said section 4A of said chapter 40; provided that the employee is
993	993	914acting within the scope of the employee’s duties under the intermunicipal agreement.
994	994	915 SECTION 81. Notwithstanding section 20 of chapter 44 of the General Laws, or any
995	995	916other general or special law to the contrary, a community who reserved or used a debt excluded
996	996	917premium for capital shall account for said premium on the debt excluded borrowing without
997	997	918adjustment to the debt exclusion.
998	998	919 SECTION 82. Notwithstanding section 53 of chapter 44 of the General Laws or any other
999	999	920general or special law to the contrary, any city or town may, upon the approval of the chief
1000	1000	921executive officer, establish in the treasury a separate revenue account into which shall be 44 of 45
1001	1001	922deposited the monies received pursuant to section 25B of chapter 54 of the General Laws and
1002	1002	923chapter 111 of the acts of 2014. Said special account shall be established by the municipal
1003	1003	924treasurer in the municipal treasury and shall be kept separate and apart from other monies.
1004	1004	925Monies in any special account shall be expended at the direction of the chief executive officer
1005	1005	926without further appropriation only for the purposes for which the monies were received.
1006	1006	927 SECTION 83. Notwithstanding any general or special law to the contrary, there shall be a
1007	1007	928special commission to investigate and study retiree healthcare and other non-pension benefits.
1008	1008	929The commission shall consider the range of benefits that are or should be provided as well as the
1009	1009	930current and anticipated future cost of providing them. The commission shall consider and may
1010	1010	931make recommendations on how best to divide the costs between the commonwealth and its
1011	1011	932employees and between the commonwealth’s municipalities and their employees. Upon
1012	1012	933appropriation of sufficient funds, the commission shall engage professional advisors as needed to
1013	1013	934accomplish its purposes.
1014	1014	935 The commission shall consist of 12 members: 1 of whom shall be the secretary of
1015	1015	936administration and finance, or the secretary’s designee; 1 of whom shall be the treasurer, or the
1016	1016	937treasurer’s designee; 1 of whom shall be the executive director of the group insurance
1017	1017	938commission, or the director’s designee; 1 of whom shall be a private citizen, appointed by the
1018	1018	939governor, who shall serve as chair of the commission and shall not be a member of any of the
1019	1019	940105 contributory retirement systems; 2 of whom shall be members of the house of
1020	1020	941representatives, 1 of whom shall be appointed by the minority leader; 2 of whom shall be
1021	1021	942members of the senate, 1 of whom shall be appointed by the minority leader; 1 of whom shall be
1022	1022	943selected by the governor from a list of 3 candidates submitted by the president of the
1023	1023	944Massachusetts AFL-CIO; 2 of whom shall be members of the Massachusetts Municipal 45 of 45
1024	1024	945Association, 1 of whom shall represent a rural community; and 1 of whom shall be a member of
1025	1025	946the Retired State, County and Municipal Employees Association of Massachusetts.
1026	1026	947 The commission shall file a report of its recommendations and proposed legislation, if
1027	1027	948any, with the clerks of the house and senate, the chairs of the house and senate committee on
1028	1028	949ways and means and the chairs of the joint committee on public service not later than June 30,
1029	1029	9502025.
1030	1030	951 SECTION 84. Section 23 of chapter 30B of the General Laws, as inserted by section 15
1031	1031	952of this act, is hereby repealed.
1032	1032	953 SECTION 85. Section 54 shall apply to tax years beginning on or after January 1, 2027.
1033	1033	954 SECTION 86. Sections 56 through 59, inclusive, shall take effect on July 1, 2025.
1034	1034	955 SECTION 87. Section 84 shall take effect on June 30, 2029.