Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S2802 Compare Versions

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1	1	1 of 17
2	2	SENATE . . . . . . . . . . . . . . No. 2802
3	3	Senate, May 23, 2024 -- Text of amendment (802) (offered by Senator Montigny) to the Ways
4	4	and Means amendment (Senate, No. 4) to the House Bill making appropriations for the fiscal
5	5	year 2025 for the maintenance of the departments, boards, commissions, institutions, and certain
6	6	activities of the Commonwealth, for interest, sinking fund, and serial bond requirements, and for
7	7	certain permanent improvements.
8	8	The Commonwealth of Massachusetts
9	9	_______________
10	10	In the One Hundred and Ninety-Third General Court
11	11	(2023-2024)
12	12	_______________
13	13	1 by inserting after section 44 the following 20 sections:-
14	14	2 “SECTION 44A. Section 1 of chapter 60 of the General Laws, as so appearing, is hereby
15	15	3amended by inserting after the definition of “Collector” the following 2 definitions:-
16	16	4 “Excess equity”, any remaining surplus amount above the taxes, interest, fees and
17	17	5charges of keeping, as reflected in the tax title account balance as of the date of the foreclosure
18	18	6judgment, and the fees, expenses, charges and costs actually and reasonably incurred in selling or
19	19	7appraising the property in accordance with section 64A following a final judgment of
20	20	8foreclosure; provided, however, that where the property is sold in accordance with said section
21	21	964A, the excess equity shall be determined by deducting from the gross sale proceeds: (i) the tax
22	22	10title balance as of the date of the foreclosure judgment; (ii) any unpaid property tax, assessments
23	23	11for unpaid water and sewer charges, property insurance and homeowners association or
24	24	12condominium fees accruing from the date of foreclosure; and (iii) any documented, post-
25	25	13judgment costs incurred by the judgment holder from the sale of the property, including, but not
26	26	14limited to, broker or real estate agent fees or commissions, listing fees, marketing and advertising 2 of 17
27	27	15costs, legal fees, litigation fees and costs, closing costs, transfer fees, auctioneer fees, notice to
28	28	16property owner, appraisal fees, publication costs, property management, emergency demolition,
29	29	17environmental fees and other fees, charges, or costs directly or indirectly related to the
30	30	18maintenance, marketing and sale of the property; provided further, that where the property is
31	31	19retained by the judgment holder in accordance with said section 64A, the excess equity shall be
32	32	20determined by deducting the tax title account balance as of the date of the foreclosure judgment
33	33	21and any documented post-judgment costs of appraisal incurred by the judgment holder from the
34	34	22appraised highest and best use value of the property as of the date of the final judgment of
35	35	23foreclosure.
36	36	24 “Language understandable by a least sophisticated consumer”, language that complies
37	37	25with the standard for evaluating truth and deception under the federal Fair Debt Collection
38	38	26Practices Act, 15 U.S.C. section 1692 et seq., as summarized in Jeter v. Credit Bureau, Inc., 760
39	39	27F.2d 1168 (11th Cir. 1985).
40	40	28 SECTION 44B. Subsection (c) of section 2C of said chapter 60, as so appearing, is
41	41	29hereby amended by striking out paragraph (9) and inserting in place thereof the following
42	42	30paragraph:-
43	43	31 (9) A purchaser owning any tax receivable shall give notice to a taxpayer, and to the
44	44	32appropriate municipality, within 12 business days of purchasing said tax receivable. The notice
45	45	33shall include the name, address, telephone number and preferred method of communication with
46	46	34said purchaser and any service agent acting on behalf of said purchaser. If the purchaser or the
47	47	35service agent of such tax receivables shall change, the new purchaser or service agent shall
48	48	36provide the notice required herein within 12 business days of the effective date of such change. 3 of 17
49	49	37Where the land is Class one, residential property, as defined in section 2A of chapter 59, such
50	50	38notice shall: (i) be mailed and addressed to the taxpayer at their last known residence and usual
51	51	39place of abode or place of business; (ii) be posted upon the class one, residential property; (iii) be
52	52	40posted in a convenient and public place; and (iv) include a uniform notice prepared by the
53	53	41commissioner of revenue, in language understandable by a least sophisticated consumer, together
54	54	42with a notice in the 7 most commonly spoken languages in the commonwealth that the notice
55	55	43affects important legal rights and should be translated immediately. The notice shall state:
56	56	44 (i) that a complaint to foreclose the tax title may be filed on or after a specific date;
57	57	45 (ii) that the tax title has been sold to a purchaser of tax receivables;
58	58	46 (iii) why the property was taken and that the owner may redeem the property up until the
59	59	47property is foreclosed by a judgment issued on a proceeding before the land court;
60	60	48 (iv) the components of the amount as of the date of the notice, subject to accumulating
61	61	49taxes, fees and charges, required to redeem the property and the procedure for redemption;
62	62	50 (v) that if a complaint to foreclose the tax title is filed and the owner does not respond by
63	63	51filing an answer, the court may enter an order defaulting the owner;
64	64	52 (vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing
65	65	53an answer that requests that the court set the terms by which the owner may redeem the property;
66	66	54 (vii) that if the property is not redeemed, the purchaser is entitled to receive a judgment
67	67	55from the land court that transfers title to the property to the town or purchaser and permanently
68	68	56eliminates any title rights the owner has in the property; and 4 of 17
69	69	57 (viii) that following a foreclosure of the property, the former owner shall be entitled to
70	70	58any excess equity in the property, upon written request to the municipality or purchaser of tax
71	71	59receivables, pursuant to section 64A.
72	72	60 SECTION 44C. Said chapter 60 is hereby further amended by striking out section 16, as
73	73	61so appearing, and inserting in place thereof the following section:-
74	74	62 Section 16. The collector shall, before selling the land of a resident or non-resident or
75	75	63distraining the goods of any person, serve on him a statement of the amount thereof with a
76	76	64demand for its payment. If 2 or more parcels of land are assessed in the name of a resident, or
77	77	65non-resident, the statement of the aggregate amount of the taxes thereon may be made in 1
78	78	66demand. Such demand may also include taxes due on account of tangible personal property and
79	79	67any motor vehicle excise tax. If the heirs of a deceased person, co-partners or 2 or more persons
80	80	68are jointly assessed, service shall be required for only 1 of the persons. Such demand for the tax
81	81	69upon land may be made upon the person occupying the same on January first of the year in
82	82	70which the tax is assessed. No demand shall be required to be made on a mortgagee, unless the
83	83	71mortgagee has given notice under section 38, in which case no demand shall be required to be
84	84	72made on the owner or occupant. Demand shall be made by the collector by mailing the same to
85	85	73the taxpayer at taxpayer’s last known residence and usual place of abode or place of business or
86	86	74to the address best known by the collector; provided, however, that failure to receive the demand
87	87	75notice shall not invalidate a tax or any proceedings for the enforcement or collection of the same;
88	88	76provided further, that if the land is class one, residential property, as defined in section 2A of
89	89	77chapter 59, the demand shall include a uniform notice prepared by the department of revenue, in
90	90	78language understandable by a least sophisticated consumer, together with a notice in the 7 most
91	91	79commonly spoken languages in the commonwealth that this notice affects important legal rights 5 of 17
92	92	80and should be translated immediately, and providing clear notice that the non-payment of
93	93	81property taxes can result in the taking of the property and that the property owner may be eligible
94	94	82for exemptions, abatements and tax deferrals and other assistance and should contact the local
95	95	83assessor’s office, together with the address, telephone number, email address, if available, and
96	96	84internet address for further information.
97	97	85 SECTION 44D. Section 25 of said chapter 60, as so appearing, is hereby amended by
98	98	86adding the following sentence:- The notice posted shall be prepared by the department of
99	99	87revenue, in language understandable by a least sophisticated consumer, together with a notice in
100	100	88the 7 most commonly spoken languages in the commonwealth that this notice affects important
101	101	89legal rights and should be translated immediately.
102	102	90 SECTION 44E. Section 52 of said chapter 60, as so appearing, is hereby amended by
103	103	91inserting after the third sentence the following 2 sentences:- Where the land is class one,
104	104	92residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed by
105	105	93and addressed to the taxpayer at their last known residence and usual place of abode or place of
106	106	94business; (ii) be posted upon the class one, residential property; (iii) be posted in a convenient
107	107	95and public place; and (iv) include a uniform notice prepared by the department of revenue, in
108	108	96language understandable by a least sophisticated consumer, together with a notice in the 7 most
109	109	97commonly spoken languages in the commonwealth, that this notice affects important legal rights
110	110	98and should be translated immediately. The notice shall state that the treasurer intends to sell the
111	111	99tax title to the owner’s property, that the non-payment of property taxes may result in the loss of
112	112	100the property and that the property owner may be eligible for exemptions, abatements and tax
113	113	101deferrals and other assistance and may contact the local assessor’s office for further information, 6 of 17
114	114	102together with the telephone number, email address, if available and internet address for the local
115	115	103assessor.
116	116	104 SECTION 44F. Section 53 of said chapter 60, as so appearing, is hereby amended by
117	117	105striking out, in line 4, the words “, which notice”, and inserting in place thereof the following
118	118	106words:- “; provided, however, that where the land is class one, residential property, as defined in
119	119	107section 2A of chapter 59, such notice shall: (i) be mailed by and addressed to the taxpayer at
120	120	108their last known residence and usual place of abode or place of business; (ii) be posted upon the
121	121	109class one, residential property; and (iii) be published on the town or city website; provided
122	122	110further, that for any properties not class one, residential the notice”.
123	123	111 SECTION 44G. Said section 53 of said chapter 60, as so appearing, is hereby further
124	124	112amended by adding the following sentence:- A notice provided pursuant to this section shall be
125	125	113prepared by the department of revenue, in language understandable by a least sophisticated
126	126	114consumer, together with a notice in the 7 most commonly spoken languages in the
127	127	115commonwealth, that this notice affects important legal rights and should be translated
128	128	116immediately.
129	129	117 SECTION 44H. Said section 53 of said chapter 60, as so appearing, is hereby further
130	130	118amended by adding the following paragraph:-
131	131	119 Where the land is class one, residential property, as defined in section 2A of chapter 59,
132	132	120all notices sent pursuant to this section shall include a uniform notice prepared by the department
133	133	121of revenue, together with a notice in the 7 most common languages in the commonwealth that
134	134	122this notice affects important legal rights and should be translated immediately. Such notice shall
135	135	123state in language understandable by a least sophisticated consumer: 7 of 17
136	136	124 (i) what taxes or other municipal costs remain unpaid;
137	137	125 (ii) the taxpayer’s right to redeem full ownership of the property and the components of
138	138	126the amount required to redeem the property;
139	139	127 (iii) that a complaint to foreclose the tax title may be filed on or after a specific date;
140	140	128 (iv) that the tax title may be sold to a purchaser of tax receivables;
141	141	129 (v) that if a complaint to foreclose the tax title is filed and the owner does not respond by
142	142	130filing an answer, the court may enter an order defaulting the owner;
143	143	131 (vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing
144	144	132an answer that requests that the court set the terms by which the owner may redeem the property;
145	145	133 (vii) that if the property is not redeemed, the town or purchaser is entitled to receive a
146	146	134judgment from the land court that transfers title of the property to the town or purchaser and
147	147	135permanently eliminates any title rights the owner has in the property; and
148	148	136 (viii) that following a foreclosure of the property, the former owner shall be entitled to
149	149	137any excess equity in the property, upon written request to the municipality or purchaser of tax
150	150	138receivables, pursuant to section 64A.
151	151	139 SECTION 44I. Section 62 of said chapter 60, as so appearing, is hereby amended by
152	152	140striking out, in line 8, the word “sixteen” and inserting in place thereof the following figure:- 8.
153	153	141 SECTION 44J. Section 62A of said chapter 60, as so appearing, is hereby amended by
154	154	142striking out, in line 4, the figure, “5” and inserting in place thereof the following figure:- 10. 8 of 17
155	155	143 SECTION 44K. Said section 62A of said chapter 60, as so appearing, is hereby further
156	156	144amended by striking, in lines 5 and 6, the words “not more than 50 per cent of”.
157	157	145 SECTION 44L. Said section 62A of said chapter 60, as so appearing, is hereby further
158	158	146amended by striking out in in line 12, the figure “25” and inserting in place thereof the following
159	159	147figure:- 10.
160	160	148 SECTION 44M. Said chapter 60 is hereby further amended by striking out section 64, as
161	161	149so appearing, and inserting in place thereof the following section:-
162	162	150 Section 64. The land court shall have exclusive jurisdiction of the foreclosure of all rights
163	163	151of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a
164	164	152proceeding provided for in sections 65 to 75, inclusive. The title conveyed by a tax collector's
165	165	153deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption
166	166	154by judgment of the land court as provided in this chapter; provided, however, that the entry by
167	167	155the land court of a judgment of foreclosure of the right of redemption shall not impair or limit the
168	168	156right of the owner of the land at the time of foreclosure, and of those holding an interest in the
169	169	157land at the time of foreclosure and their heirs, successors and assigns, to receive any excess
170	170	158equity, as defined in this chapter, and subject to the requirements of section 64A. Any sale or
171	171	159retention of property by a municipality or other foreclosing entity pursuant to this chapter shall
172	172	160be subject to the requirements of section 64A.
173	173	161 SECTION 44N. Said chapter 60, is hereby further amended by inserting after section 64
174	174	162the following section:-
175	175	163 Section 64A. 9 of 17
176	176	164 Section 64A. (a) This section shall apply to the sale or retention of property by a
177	177	165municipality or a purchaser of tax receivables following a final judgment of the land court
178	178	166foreclosing the right of redemption under this chapter. Not more than 14 days after the of entry
179	179	167of judgment foreclosing the right of redemption becomes final, with either no appeal having been
180	180	168taken within the applicable time limit or any appeal taken having resulted in the entry of
181	181	169judgment pursuant to the rescript of the supreme judicial court or appeals court, the judgment
182	182	170holder shall elect to: (i) retain possession of the property; or (ii) sell the property. The judgment
183	183	171holder shall notify the former owners of the property and all others known to hold the right of
184	184	172redemption in the property at the time judgment is entered, by certified mail, to their last known
185	185	173address or place of business, of: (i) the judgment holder’s election; and (ii) the rights and
186	186	174procedures for claiming excess equity set forth in this section.
187	187	175 (b)(1) A municipality or a purchaser of tax receivables that has elected to retain the
188	188	176property under subsection (a), shall use reasonable best efforts to have the property appraised not
189	189	177later than 120 days after the final judgment of the land court; provided, however, that the
190	190	178judgment holder and any parties entitled to claim excess equity under this section may agree to a
191	191	179later date for the appraisal. The appraisal shall be: (i) for the highest and best use of the property
192	192	180as of the date of the final judgment of foreclosure; and (ii) conducted by an independent
193	193	181appraiser licensed in the commonwealth with the usual and customary professional appraisal
194	194	182practices.
195	195	183 (2) The appraised value shall be used to establish the amount of excess equity, which.
196	196	184shall be paid to any parties who make a valid claim for excess equity as set forth in this section. 10 of 17
197	197	185 (c) (1) A municipality or a purchaser of tax receivables that has elected to sell the
198	198	186property under subsection (a) shall, not later than 180 days after the final judgment of the land
199	199	187court, list the property for sale with a real estate agent or broker licensed in the commonwealth;
200	200	188provided, however, that the judgment holder and any parties entitled to claim excess equity under
201	201	189this section may agree to a later date for sale; provided further, that the real estate agent or broker
202	202	190shall not hold elected or appointed office or be employed by the municipality in which the
203	203	191property is located.
204	204	192 (2) The judgment holder for a property listed for sale pursuant to paragraph (1) that does
205	205	193not sell within 12 months of the date of listing shall: (i) auction the property with an auctioneer
206	206	194licensed in the commonwealth; provided, however, that the auctioneer does not hold elected or
207	207	195appointed office or is not employed by the municipality in which the property is located; (ii)
208	208	196accept bids that are not less than two-thirds of the appraised value of the property consistent with
209	209	197the appraisal requirements of subsection (b); and (iii) not accept bids by individuals that hold
210	210	198elected or appointed office or are employed by the municipality in which the property is located.
211	211	199 (3) A property shall not be considered retained by a judgment holder that has elected
212	212	200under subsection (a) to sell the property and has complied with the requirements of paragraph (2)
213	213	201but has been without success in such sale. If a property has not been sold after the auction, the
214	214	202judgment holder shall notify any parties entitled to claim excess equity of their intention to
215	215	203continue the sale to another date and not to retain the property. Such notice shall be mailed, by
216	216	204certified mail, to any parties entitled to claim excess equity, or their successors in interest, to
217	217	205their last known address or place of business. 11 of 17
218	218	206 (d)(1) Upon a sale of a property or an appraisal of property where the judgment holder
219	219	207has elected to retain possession, the judgment holder shall prepare a written itemized accounting
220	220	208setting forth the disposition of the proceeds arising from the sale or a report of the appraisal,
221	221	209including, but not limited to, the sale price, legal fees, marketing fees, auctioneer fees,
222	222	210advertising costs, appraisal fees and any excess equity due to any parties entitled to claim excess
223	223	211equity, or their successors in interest. The written itemized accounting shall be mailed, by
224	224	212certified mail, to their last known address or place of business, not more than 30 days after the
225	225	213sale of the property or receipt of the appraisal of the property if such property is retained.
226	226	214 (2) Where the judgment holder knows the identity and mailing address of the former
227	227	215property owner and all others known to hold the right of redemption in the property, the
228	228	216judgment holder shall, in addition to the written itemized accounting, provide for the provision of
229	229	217a proportional share of the excess equity to which such individual is entitled.
230	230	218 (3) A judgment holder that does not know the identity and mailing address of the former
231	231	219property owner and all others known to hold the right of redemption in the property shall, in
232	232	220addition to the written itemized accounting, provide a notice that the former owners of the
233	233	221property and all others known to hold the right of redemption in the property at the time
234	234	222judgment of foreclosure entered in the land court, or their successors in interest, may claim
235	235	223excess equity from the sale or retention of the property and that such claims shall be submitted in
236	236	224writing to the judgment holder not more than 18 months after the date of the notice. The excess
237	237	225equity claim shall be delivered to the judgment holder by personal service, receipt of which is
238	238	226acknowledged by the judgment holder, or by certified mail, return receipt requested; provided,
239	239	227however, that a municipality shall allow a claimant to submit a claim at the local collector’s
240	240	228office. The excess equity claim shall contain the claimant’s name, telephone number, mailing 12 of 17
241	241	229address, the property address or parcel number and a description of their interest in the property
242	242	230and shall include any other persons or entities known to the claimant to have an interest in the
243	243	231property at the time of the final judgment of foreclosure, including any other former owners,
244	244	232mortgagees, lienholders, heirs or other individuals or entities who held a right to redeem or their
245	245	233successors in interests.
246	246	234 (e) Excess equity shall be held in escrow by the judgment holder in a segregated interest-
247	247	235bearing account, in which all excess equity funds from all foreclosures are deposited and
248	248	236separately accounted for on the books and records of the municipality. Excess equity that has not
249	249	237been claimed within 19 months of a sale or appraisal of a property shall be disposed of pursuant
250	250	238to chapter 200A.
251	251	239 (f) The superior court shall have jurisdiction to hear any disputes that arise between or
252	252	240among the judgment holder and any former owners, mortgagees, lienholders, heirs or other
253	253	241individuals or entities who, at the time of the final judgment of the land court, held an interest in
254	254	242the property and right to redeem, or their successors in interest, and who are claiming excess
255	255	243equity, including, but not limited to, disputes regarding the valuation of the property, the sale
256	256	244process, the amount of excess equity, its distribution or any other aspect of this section. Any
257	257	245party may seek a determination of the dispute by filing a written complaint in the superior court
258	258	246not more than 12 months after the date of the notice of written itemized accounting following
259	259	247sale or appraisal of the property under subsection (d). Such complaint shall name all parties
260	260	248adversely interested who are known to the plaintiff and process shall issue and service be made
261	261	249consistent with the Massachusetts Rules of Civil Procedure. All matters pertaining to the
262	262	250litigation shall be heard by the superior court department and the parties shall be granted the right 13 of 17
263	263	251to a trial before a jury, unless all parties waive that right and file a written agreement requesting a
264	264	252trial without a jury.
265	265	253 SECTION 44O. Section 65 of said chapter 60, as so appearing, is hereby amended by
266	266	254striking out, in line 4, the word “six” and inserting in place the following figure:- 12.
267	267	255 SECTION 44P. Said chapter 60 is hereby further amended by striking out section 69A, as
268	268	256appearing in the 2022 Official Edition, and inserting in place thereof the following section:-
269	269	257 Section 69A. The land court may grant a motion to vacate a decree of foreclosure brought
270	270	258by any interested person other than the petitioner under section 65 within 1 year after the final
271	271	259entry of the decree if presented with extraordinary circumstances and if: (i) no innocent
272	272	260purchaser has acquired an interest in the property for value; or (ii) no claim for excess equity has
273	273	261been paid pursuant to section 64A, unless the court makes appropriate equitable orders to protect
274	274	262the rights of the purchaser of the property or the payor of the excess equity. If the foreclosure
275	275	263petition was filed for an unoccupied or abandoned building as set forth in sections 1 and 81A, or
276	276	264there has been a certification pursuant to section 81B that the redemption amount as determined
277	277	265pursuant to section 62 exceeds the assessed value of the parcel, no petition to vacate a decree of
278	278	266foreclosure entered under section 69 and no proceedings at law or equity for reversing or
279	279	267modifying such a decree shall be commenced by any person other than the petitioner except
280	280	268within 90 calendar days after the final entry of the decree or within 1 year of the final entry of the
281	281	269decree, if the decree was entered prior to the effective date of this section. For any decree
282	282	270relating to a property for which record title stands in the name of a deceased person or person
283	283	271under guardianship or conservatorship, a petition may be maintained for reversal or modification
284	284	272of such decree up to 1 year from the date of decree. 14 of 17
285	285	273 No motion to vacate a decree of foreclosure and no proceeding at law or in equity for
286	286	274reversing or modifying such a decree shall be commenced by any person other than the petitioner
287	287	275under section 65 after 1 year, except upon a showing that the moving party’s due process rights
288	288	276have been violated.
289	289	277 If a decree of foreclosure is vacated pursuant to this section, all rights and obligations set
290	290	278forth in section 64A shall be suspended and any proceedings instituted in the superior court
291	291	279regarding excess equity shall be dismissed.
292	292	280 SECTION 44Q. Section 75 of said chapter 60, as so appearing, is hereby amended by
293	293	281adding the following sentence:- The notices shall be prepared by the department of revenue, in
294	294	282language understandable by a least sophisticated consumer, together with a notice in the 7 most
295	295	283commonly spoken languages in the commonwealth, that this notice affects important legal rights
296	296	284and should be translated immediately.
297	297	285 SECTION 44R. The second paragraph of section 77B of said chapter 60, as so appearing,
298	298	286is hereby amended by inserting after the second sentence the following sentence:- The notice
299	299	287shall also include the affirmative statement that the custodian will, following a completed sale,
300	300	288provide to such owner a written notice containing an itemized accounting of the disposition of
301	301	289the proceeds arising from the sale, including the sale price, legal fees, auctioneer fees and
302	302	290advertising costs, other fees and any excess equity due to the owner, within 30 days after the
303	303	291receipt of such funds.
304	304	292 SECTION 44S. Said section 77B of said chapter 60, as so appearing, is hereby further
305	305	293amended by inserting after the word “law”, in line 36, the following words:- , so long as the
306	306	294accounting provisions of this section and section 64A are satisfied. 15 of 17
307	307	295 SECTION 44T. Said section 77B of said chapter 60, as so appearing, is hereby further
308	308	296amended by striking out the fourth paragraph.”; and
309	309	297 by inserting after section 107 the following 3 sections:-
310	310	298 “SECTION 107A. There shall be a special commission to conduct a comprehensive study
311	311	299relative to current law and practice around the collection of delinquent property tax revenue by
312	312	300cities and towns in the commonwealth.
313	313	301 The commission shall consist of: the chairs of the joint committee on revenue or their
314	314	302designees, who shall serve as co-chairs; the commissioner of revenue or a designee; the chief
315	315	303justice of the land court department or a designee; the chief justice of the superior court
316	316	304department or a designee; 1 member who shall be appointed by the senate president; 1 member
317	317	305who shall be appointed by the speaker of the house of representatives; 1 member who shall be
318	318	306appointed by the minority leader of the house of representatives; 1 member who shall be
319	319	307appointed by the minority leader of the senate; 1 member who shall be appointed by the
320	320	308governor; the attorney general, or a designee; the executive director of the Massachusetts
321	321	309Municipal Association Inc.; the president of the Massachusetts Collectors’ and Treasurers’
322	322	310Association, Inc; a representative of third-party purchasers of tax-receivables; and a
323	323	311representative on property owners’ rights.
324	324	312 The commission shall file a report that shall include, but not be limited to:
325	325	313 (i) an examination and assessment of the current local property tax collection processes,
326	326	314including property owner notification and communication, property tax deferral options or
327	327	315exemptions that exist for special classes, third-party investor and any subsequent foreclosure
328	328	316proceedings; 16 of 17
329	329	317 (ii) an examination of the role of purchasers of tax receivables, including third-party
330	330	318purchasers of tax receivables, on the collection of delinquent property tax revenue, and any
331	331	319recommended changes to said practice;
332	332	320 (iii) recommended changes to the current statutory interest rate for delinquent property
333	333	321taxes, if any, and the effect said changes would have on municipal operations and finances;
334	334	322 (iv) an examination of the revenue impact on cities and towns from former owners
335	335	323seeking to recover lost equity to which they may be entitled following the United States Supreme
336	336	324Court ruling in Tyler v. Hennepin County, 598 U.S. 631 (2023);
337	337	325 (v) recommended changes to the statute of limitations for such claims, if any;
338	338	326 (vi) the feasibility of a neutral third-party, including special masters and arbitrators, to
339	339	327oversee the determination of excess equity;
340	340	328 (vii) recommendations to implement additional reforms to municipal payment
341	341	329agreements under to section 62A of chapter 60 of the General Laws for seniors and individuals
342	342	330whose primary income source is disability benefits;
343	343	331 (viii) the collection and analysis of data which may include the number of foreclosures of
344	344	332properties following a tax taking which resulted in the loss of excess equity by former property
345	345	333owners for the 3 years preceding the United States Supreme Court ruling in Tyler v. Hennepin
346	346	334County, 598 U.S. 631 (2023);
347	347	335 (ix) best practices in place in other states; and
348	348	336 (x) Any other recommendations that the commission finds to be in the interest of property
349	349	337owners and municipalities in the commonwealth. 17 of 17
350	350	338 The commission shall file its final report and its recommendations for legislation with the
351	351	339clerks of the senate and house of representatives, the joint committee on revenue, and the senate
352	352	340and house committee on ways and means not later than December 31, 2025
353	353	341 SECTION 107B. To uphold the language access and inclusion notice requirements,
354	354	342pursuant to sections 44B to 44D, inclusive, and sections 44G, 44H, 44N and 44Q the department
355	355	343of revenue shall evaluate every 10 years the 7 most commonly spoken languages of the
356	356	344commonwealth utilizing the most recent data from the decennial federal census. The department
357	357	345shall update and prepare notices in language understandable by a least sophisticated consumer
358	358	346and the 7 most commonly spoken languages in the commonwealth, as established by the most
359	359	347recent census data.
360	360	348 SECTION 107C. A former owner or other previous holder of the right of redemption of
361	361	349property or their successors in interest, whose right of redemption was foreclosed upon by a final
362	362	350judgment of foreclosure entered on or after May 25, 2021, but before the date of the passage of
363	363	351this act, may file a written complaint in the superior court for the return of excess equity in
364	364	352accordance with section 64A of chapter 60 of the General Laws within 12 months of the passage
365	365	353of this act; provided, however, that no claim for the return of excess equity may be asserted by
366	366	354any party where a land court judgment of foreclosure was entered, and not appealed, on or before
367	367	355May 24, 2021.”; and
368	368	356 by inserting after section 104 the following section:-
369	369	357 “SECTION 109A. Sections 44A to 44S, inclusive, shall take effect as of November 1,
370	370	3582024.”.