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HOUSE DOCKET, NO. 1511 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3054
The Commonwealth of Massachusetts
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PRESENTED BY:
Michelle L. Ciccolo
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act to establish a local option municipal excise tax on unused utility corridors.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Michelle L. Ciccolo15th Middlesex1/15/2025 1 of 2
HOUSE DOCKET, NO. 1511 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3054
By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3054) of
Michelle L. Ciccolo for legislation to establish a local option municipal excise tax on certain
unused utility corridors. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 4000 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to establish a local option municipal excise tax on unused utility corridors.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 59 of the General Laws is hereby amended by inserting after section 8A the
2following section:-
3 Section 8B. (a) Any municipality that has within its boundaries a right of way owned or
4leased by a railroad or utility that has not used said right of way for its intended purpose of
5delivering utilities for greater than 10 years may levy a tax on rights of way parcels, as defined
6by the municipal assessor or similar authority.
7 (b) A city or town that accepts this section may impose an excise tax upon every railroad
8or utility electric for each linear foot of such right of way owned or operated by such company
9within the commonwealth. The rate of the tax shall be $0.10 per linear foot per year. 2 of 2
10 (c) The tax imposed by this section shall be paid by the railroad or utility to the
11commissioner of revenue on or before March 15 of each year, based on the total number of linear
12feet of utility rights of way owned or operated by such company as of December 31 of the
13preceding year.
14 (d) All sums received by the commissioner under this section as excise shall at least
15quarterly be distributed, credited and paid by the state treasurer upon certification of the
16commissioner to each city or town that has adopted this section in proportion to the amount of
17such sums received from the transfer of occupancy in each such city or town.
18 (e) The commissioner of revenue shall prescribe such forms, rules and regulations as may
19be necessary for the administration and enforcement of this section.