Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3058 Compare Versions

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

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1288 FILED ON: 1/14/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3058
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Mike Connolly
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act enabling a local option empty homes tax on vacant units in residential buildings.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Mike Connolly26th Middlesex1/14/2025 1 of 3
16	16	HOUSE DOCKET, NO. 1288 FILED ON: 1/14/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3058
18	18	By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 3058) of
19	19	Mike Connolly for legislation to establish a local option empty homes tax on vacant units in
20	20	residential buildings. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 3660 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act enabling a local option empty homes tax on vacant units in residential buildings.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 The General Laws are hereby amended by inserting after chapter 64N the following
32	32	2chapter:-
33	33	3 CHAPTER 64O
34	34	4 EMPTY HOMES TAX
35	35	5 Section 1. (a) For the purposes of this chapter, the following term shall, unless the context
36	36	6clearly requires otherwise, have the following meaning:
37	37	7 “Vacant residential unit”, either: (i) a residential unit, in a residential building containing
38	38	8at least 6 residential dwelling units, that is not occupied by a tenant or subtenant for residential
39	39	9purposes for a term of at least 90 consecutive days; or (ii) a newly constructed residential unit 2 of 3
40	40	10with a certificate of occupancy, that has not yet been rented after 90 days of the issuance of the
41	41	11certificate of occupancy in a residential building containing at least 6 residential dwelling units.
42	42	12 (b) Any city or town that accepts the provisions of this chapter in the manner provided in
43	43	13section 4 of chapter 4 may impose a local excise tax on a vacant residential unit as provided for
44	44	14in this chapter.
45	45	15 Section 2. The rate of the vacancy tax shall be: (i) 12.5 per cent of the annualized last
46	46	16agreed upon monthly rental rate of each vacant residential unit paid to the owner by a tenant or
47	47	17subtenant; or (ii) a rate or amount determined by the municipality.
48	48	18 Section 3. The owner of a vacant residential unit shall register that unit with the assessor
49	49	19of taxes in the city or town in which the unit is located within 30 days after it has become vacant,
50	50	20on a form provided by the assessor. The form shall provide for any information prescribed by the
51	51	21city or town. The form may request information relative to methods by which the owner has
52	52	22secured the property against unauthorized entry, declare any future plans for the property, state
53	53	23whether or not there is fire and liability insurance coverage for the property and provide such
54	54	24other information as the municipality may require. Upon registration of such unit, the board of
55	55	25assessors shall assess the excise imposed by section 2 and commit the same to the collector of
56	56	26taxes with their warrant for the collection of the excise. The excise shall be due and payable on
57	57	27the same date property taxes are due in the city or town. Any city or town that maintains by
58	58	28ordinance a private residential rental housing inspection and registration program may
59	59	29incorporate the requirements of this section as part of its existing registration program.
60	60	30 Section 4. Whenever the assessor has probable cause to believe, based upon an
61	61	31inspection, complaint or report, that a residential unit is vacant and has not been registered as 3 of 3
62	62	32required by this chapter, the assessor shall serve the owner of record as shown on the assessor’s
63	63	33record or an authorized agent with a written notice requiring the owner to register the unit with
64	64	34the assessor as vacant and pay the vacancy tax assessed pursuant to this chapter within the period
65	65	35of time specified in the notice, which shall be no greater than 30 days.
66	66	36 Section 5. The vacant residential unit tax shall not apply to a vacant residential unit
67	67	37undergoing redevelopment or reconstruction for which permits have been issued by the
68	68	38municipality, which the municipality determines are being carried out diligently and without
69	69	39unnecessary delay. The vacant residential unit tax shall not apply in circumstances where, in the
70	70	40previous 6 months, the owner: (i) experienced a significant medical event that kept the owner
71	71	41from engaging in their normal work or business activities for at least 30 days; (ii) was serving in
72	72	42the military and deployed in another state or overseas for at least 60 days; (iii) inherited the unit
73	73	43for the first time; or (iv) was subject to a court order giving notice of a conflict regarding title or
74	74	44ownership interests pursuant to any pending lawsuit, probate action, condemnation action or
75	75	45other action or proceeding filed with any court. A person who qualifies in any calendar year for
76	76	46exemption from the excise imposed by this chapter shall be entitled to the exemption upon
77	77	47application to the assessor for that year.