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| 2 | 2 | | HOUSE DOCKET, NO. 3923 FILED ON: 1/17/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3280 |
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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 | | Steven George Xiarhos, (BY REQUEST) |
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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 unreasonable property tax increases. |
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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:Andrew Macdonald152 Old County Rd, Sandwich, MA |
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| 16 | 16 | | 02537 |
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| 17 | 17 | | 1/17/2025 1 of 2 |
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| 18 | 18 | | HOUSE DOCKET, NO. 3923 FILED ON: 1/17/2025 |
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| 19 | 19 | | HOUSE . . . . . . . . . . . . . . . No. 3280 |
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| 20 | 20 | | By Representative Xiarhos of Barnstable (by request), a petition (accompanied by bill, House, |
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| 21 | 21 | | No. 3280) of Andrew Macdonald relative to property tax increases. Revenue. |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
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| 25 | 25 | | (2025-2026) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act relative to unreasonable property tax increases. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 SECTION 1. Section 38 of chapter 59 of the General Laws is hereby amended by adding |
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| 31 | 31 | | 2the following subsections:- |
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| 32 | 32 | | 3 (a) In any given fiscal year, the assessed value of an existing residential property, defined |
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| 33 | 33 | | 4as a property not classified as new construction or fully reconstructed, shall not result in an |
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| 34 | 34 | | 5increase in property taxes of more than 20% over the taxes assessed in the previous fiscal year. |
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| 35 | 35 | | 6 (b) Properties that have been reassessed due to a triggering event as defined under |
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| 36 | 36 | | 7existing law, including the sale of comparable properties within a 2% sample size, shall not be |
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| 37 | 37 | | 8subject to further reassessment or additional concurrent property tax increases for a period of at |
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| 38 | 38 | | 9least three fiscal years following the initial reassessment. |
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| 39 | 39 | | 10 (c) For the purposes of this section, “existing residential properties” shall include homes |
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| 40 | 40 | | 11constructed prior to the sale or reconstruction of comparable properties within the triggering |
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| 41 | 41 | | 12event sample size. 2 of 2 |
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| 42 | 42 | | 13 SECTION 2. The Massachusetts Department of Revenue shall provide guidelines for |
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| 43 | 43 | | 14implementation and monitor compliance by municipalities. Homeowners shall have the right to |
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| 44 | 44 | | 15appeal any assessment that violates the provisions of this act through the established appeals |
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| 45 | 45 | | 16process. |
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| 46 | 46 | | 17 SECTION 3. If any provision of this act is found to be invalid or unenforceable, the |
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| 47 | 47 | | 18remaining provisions shall remain in full force and effect. |
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