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HOUSE DOCKET, NO. 2065 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3965
The Commonwealth of Massachusetts
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PRESENTED BY:
James C. Arena-DeRosa
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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 relative to tax abatement equity.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:James C. Arena-DeRosa8th Middlesex1/15/2025 1 of 1
HOUSE DOCKET, NO. 2065 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3965
By Representative Arena-DeRosa of Holliston, a petition (accompanied by bill, House, No.
3965) of James C. Arena-DeRosa relative to tax abatements. Revenue.
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 relative to tax abatement equity.
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 64 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition,
2is hereby amended by adding the following paragraph:-
3 Notwithstanding any provision of this section or any other general or special law to the
4contrary, a public utility, as defined in clause (q) of section 1 of chapter 40D, shall: (i) submit
5their own proposed alternative assessment amount at the time of the appeal; (ii) immediately pay
6the tax on the level of their own alternate proposed assessment; and (iii) be subject to a monetary
7penalty of 25 per cent of what the public utility would owe if the appellate tax board deem the
8public utility’s appeal to be insufficient.