1 of 1
HOUSE DOCKET, NO. 3727 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3264
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Erika Uyterhoeven
_________________
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 relative to payments in lieu of taxation by organizations exempt from the property tax.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Erika Uyterhoeven27th Middlesex1/17/2025Christine P. Barber34th Middlesex2/11/2025Natalie M. Higgins4th Worcester2/25/2025 1 of 2
HOUSE DOCKET, NO. 3727 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3264
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.
3264) of Erika Uyterhoeven, Christine P. Barber and Natalie M. Higgins relative to payments in
lieu of taxation by organizations exempt from the property tax. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act relative to payments in lieu of taxation by organizations exempt from the property tax.
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 adding after section 5N the
2following section:-
3 Section 5O. Notwithstanding the provisions of section 5 or any other general or special
4law to the contrary, in a city or town that votes to accept this section pursuant to section 4 of
5Chapter 4, an organization exempt from taxation under clause third of said section 5 owning total
6property valued at or above fifteen million shall make payments in lieu of taxation on all real and
7personal property owned by the organization in the city or town equal to 25 percent of the
8amount that would be paid if the property were not exempt from taxation. Provided however that
9High Public Payment Hospitals as determined by the Executive Office of Health and Human
10Services and as defined in Section 67 Chapter 118E, shall not be subject to the requirements of
11this subsection. 2 of 2
12 Any city or town that accepts this section shall adopt an ordinance or bylaw to provide
13for agreements between the municipality and organizations that may provide for exemptions
14from payment, consideration of community benefits as payment and administration of payments