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| 2 | 2 | | HOUSE DOCKET, NO. 3727 FILED ON: 1/17/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3264 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Erika Uyterhoeven |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to payments in lieu of taxation by organizations exempt from the property tax. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Erika Uyterhoeven27th Middlesex1/17/2025Christine P. Barber34th Middlesex2/11/2025Natalie M. Higgins4th Worcester2/25/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 3727 FILED ON: 1/17/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3264 |
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| 18 | 18 | | By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. |
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| 19 | 19 | | 3264) of Erika Uyterhoeven, Christine P. Barber and Natalie M. Higgins relative to payments in |
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| 20 | 20 | | lieu of taxation by organizations exempt from the property tax. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Fourth General Court |
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| 24 | 24 | | (2025-2026) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act relative to payments in lieu of taxation by organizations exempt from the property tax. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Chapter 59 of the General Laws, is hereby amended by adding after section 5N the |
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| 30 | 30 | | 2following section:- |
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| 31 | 31 | | 3 Section 5O. Notwithstanding the provisions of section 5 or any other general or special |
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| 32 | 32 | | 4law to the contrary, in a city or town that votes to accept this section pursuant to section 4 of |
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| 33 | 33 | | 5Chapter 4, an organization exempt from taxation under clause third of said section 5 owning total |
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| 34 | 34 | | 6property valued at or above fifteen million shall make payments in lieu of taxation on all real and |
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| 35 | 35 | | 7personal property owned by the organization in the city or town equal to 25 percent of the |
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| 36 | 36 | | 8amount that would be paid if the property were not exempt from taxation. Provided however that |
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| 37 | 37 | | 9High Public Payment Hospitals as determined by the Executive Office of Health and Human |
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| 38 | 38 | | 10Services and as defined in Section 67 Chapter 118E, shall not be subject to the requirements of |
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| 39 | 39 | | 11this subsection. 2 of 2 |
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| 40 | 40 | | 12 Any city or town that accepts this section shall adopt an ordinance or bylaw to provide |
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| 41 | 41 | | 13for agreements between the municipality and organizations that may provide for exemptions |
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| 42 | 42 | | 14from payment, consideration of community benefits as payment and administration of payments |
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