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HOUSE DOCKET, NO. 1653 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3164
The Commonwealth of Massachusetts
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PRESENTED BY:
David Paul Linsky
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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 ensure fair taxation of affordable housing.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:David Paul Linsky5th Middlesex1/15/2025 1 of 2
HOUSE DOCKET, NO. 1653 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3164
By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 3164) of David
Paul Linsky relative to the classification of real property for purposes of taxation. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2869 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 ensure fair taxation of affordable housing.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Section 38 of Chapter 59 of the General Laws is hereby amended by deleting the section
2in its entirety and replacing it with the following:
3 Section 38. The assessors of each city and town shall at the time appointed therefore
4make fair cash valuation of all the estate, real and personal, subject to taxation therein, and such
5determination shall be the assessed valuation of such estate. In determining the fair cash
6valuation, the assessors shall consider any restrictions to the use of the property which have been
7recorded with the deed to the property. In cities, the assessors may, in any year, divide the city
8into convenient assessment districts.
9 The assessed valuation of real property subject to taxation under this chapter shall be
10classified as follows: 2 of 2
11 Class one, residential;
12 Class two, open;
13 Class three, commercial; and
14 Class four, industrial.
15 The resulting amount shall be the taxable valuation of each class of property to which the
16assessors shall apply the tax rates applicable to each class as determined under section twenty-
17three A of chapter fifty-nine of the city or town, to determine the tax due and payable on such
18property.