| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | HOUSE DOCKET, NO. 1653 FILED ON: 1/15/2025 |
|---|
| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3164 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | David Paul Linsky |
|---|
| 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 to ensure fair taxation of affordable housing. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:David Paul Linsky5th Middlesex1/15/2025 1 of 2 |
|---|
| 16 | 16 | | HOUSE DOCKET, NO. 1653 FILED ON: 1/15/2025 |
|---|
| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3164 |
|---|
| 18 | 18 | | By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 3164) of David |
|---|
| 19 | 19 | | Paul Linsky relative to the classification of real property for purposes of taxation. Revenue. |
|---|
| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
|---|
| 21 | 21 | | SEE HOUSE, NO. 2869 OF 2023-2024.] |
|---|
| 22 | 22 | | The Commonwealth of Massachusetts |
|---|
| 23 | 23 | | _______________ |
|---|
| 24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
|---|
| 25 | 25 | | (2025-2026) |
|---|
| 26 | 26 | | _______________ |
|---|
| 27 | 27 | | An Act to ensure fair taxation of affordable housing. |
|---|
| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
|---|
| 29 | 29 | | of the same, as follows: |
|---|
| 30 | 30 | | 1 Section 38 of Chapter 59 of the General Laws is hereby amended by deleting the section |
|---|
| 31 | 31 | | 2in its entirety and replacing it with the following: |
|---|
| 32 | 32 | | 3 Section 38. The assessors of each city and town shall at the time appointed therefore |
|---|
| 33 | 33 | | 4make fair cash valuation of all the estate, real and personal, subject to taxation therein, and such |
|---|
| 34 | 34 | | 5determination shall be the assessed valuation of such estate. In determining the fair cash |
|---|
| 35 | 35 | | 6valuation, the assessors shall consider any restrictions to the use of the property which have been |
|---|
| 36 | 36 | | 7recorded with the deed to the property. In cities, the assessors may, in any year, divide the city |
|---|
| 37 | 37 | | 8into convenient assessment districts. |
|---|
| 38 | 38 | | 9 The assessed valuation of real property subject to taxation under this chapter shall be |
|---|
| 39 | 39 | | 10classified as follows: 2 of 2 |
|---|
| 40 | 40 | | 11 Class one, residential; |
|---|
| 41 | 41 | | 12 Class two, open; |
|---|
| 42 | 42 | | 13 Class three, commercial; and |
|---|
| 43 | 43 | | 14 Class four, industrial. |
|---|
| 44 | 44 | | 15 The resulting amount shall be the taxable valuation of each class of property to which the |
|---|
| 45 | 45 | | 16assessors shall apply the tax rates applicable to each class as determined under section twenty- |
|---|
| 46 | 46 | | 17three A of chapter fifty-nine of the city or town, to determine the tax due and payable on such |
|---|
| 47 | 47 | | 18property. |
|---|