Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1476 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 2350 FILED ON: 1/17/2025
3	3	SENATE . . . . . . . . . . . . . . No. 1476
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Bruce E. Tarr, (BY REQUEST)
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 provide clarification to Massachusetts General Laws chapter 80.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Joyce A. TomaselliGracemarie R. Tomaselli 1 of 7
16	16	SENATE DOCKET, NO. 2350 FILED ON: 1/17/2025
17	17	SENATE . . . . . . . . . . . . . . No. 1476
18	18	By Mr. Tarr (by request), a petition (accompanied by bill, Senate, No. 1476) of Joyce A.
19	19	Tomaselli, and Gracemarie R. Tomaselli, for legislation to provide clarification of betterments
20	20	with regard to sewer projects. Municipalities and Regional Government.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE SENATE, NO. 1326 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act to provide clarification to Massachusetts General Laws chapter 80.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. Massachusetts General Laws Chapter 80 Section 1 as appearing in the 2022
32	32	2edition is hereby amended by striking it in its entirety and replacing it with the following:-
33	33	3 Section 1. Whenever a limited and determinable area will receive a particular benefit or
34	34	4advantage, other than the general advantage to the community, from a single public project
35	35	5improvement made by or in accordance with the formal vote at Town Meeting or City Council or
36	36	6order of a board of officers of the commonwealth or of a county, city, town or district, and such
37	37	7original assessment order for construction of the sewer states that betterments are to be imposed
38	38	8as assessments for the construction of the sewer be assessed for the improvement. The board
39	39	9shall in the order for the construction of the sewer assessment designate as the owner of each
40	40	10parcel the person who was liable to assessment named in the order therefor on the preceding 2 of 7
41	41	11January first under the provisions of chapter fifty-nine. Starting the day after the assessment
42	42	12order vote, the tax collector must include in all municipal lien certificates that improvements
43	43	13have been voted, with regards to which there will probably be liens as an obligation chargeable
44	44	14upon the land as defined in MGL c. 60 s. 23, this certificate releases liability for new buyers
45	45	15whether or not this municipal lien certificate is recorded at the registry of deeds. Such assessing
46	46	16board shall within six months after the completion of the sewer project improvement determine
47	47	17the value of such benefit or advantage to the land within such area and determine final costs of
48	48	18construction, less grants, and send a notice of final net actual assessment and assess upon each
49	49	19parcel thereof a proportionate share of the cost of such improvement, and shall include in such
50	50	20cost all damages awarded therefor under chapter seventy-nine; but no such assessment shall
51	51	21exceed the amount of such adjudged benefit or advantage.
52	52	22 SECTION 2. Massachusetts General Laws Chapter 80 Section 2 as appearing in the 2022
53	53	23edition is hereby amended by striking it in its entirety and replacing it with the following: -
54	54	24 Section 2. An assessment order for the construction of the sewer under section one which
55	55	25states that betterments are to be assessed for the improvement shall contain a description
56	56	26sufficiently accurate for identification of the area which it is expected will receive benefit or
57	57	27advantage, other than the general advantage to the community, from such improvement, and
58	58	28shall refer to a project plan of such area which includes only the contracts within the project, and
59	59	29shall contain an estimate of assessment for the betterments that will be assessed upon each parcel
60	60	30of land within such area; and such assessment order to construct, the project plan and estimated
61	61	31assessment shall be recorded, within ninety days from the adoption of this assessment order, or
62	62	32from the acceptance by a town of the laying out, relocation or alteration of a way in case such
63	63	33acceptance is required before the establishment thereof, in the registry of deeds of every county 3 of 7
64	64	34or district in which the benefited area is situated. No betterments shall be assessed for such
65	65	35improvement unless the order for the construction of the sewer project, project plan and estimate
66	66	36are recorded at the Registry of Deeds to create a lien. The assessment lien for the construction of
67	67	37a sewer relates back from the time of the formal vote of the assessment order for construction of
68	68	38the sewer as herein provided, nor upon any parcel of land not within such area, nor for a greater
69	69	39amount than such estimate or actual final net construction costs. As to third persons without
70	70	40actual knowledge of the installation of the sewer improvement, such as subsequent mortgagees
71	71	41and purchasers, the assessment is only valid if the board complies with recording the assessment
72	72	42order of construction at the registry of deeds to create a lien.
73	73	43 SECTION 3. Massachusetts General Laws Chapter 80 Section 4 as appearing in the 2022
74	74	44edition is hereby amended by striking it in its entirety and replacing it with the following: -
75	75	45 Section 4. Within a reasonable time after making the final net actual assessment the board
76	76	46shall certify to the assessors the list of final actual assessments upon land in each town who shall
77	77	47forthwith commit the final net project cost less grants received actual assessment such
78	78	48assessments with their warrant to the collector of taxes thereof, and he shall forthwith send notice
79	79	49of final committed assessment in accordance, except as to the date of notice, with section three of
80	80	50chapter sixty, to the person designated under section one as the owner of each parcel named in
81	81	51the assessment order of construction assessed, and any demand for the payment of such final
82	82	52assessment shall be made upon such person. The notice of final committed actual assessment
83	83	53must be sent by certified mail to the liable owner named in the assessment order for the
84	84	54construction of the sewer, parcel address and ID, amount owed, the date of the assessment order
85	85	55vote to construct the sewer, the vote to construct the sewer with the area within the project plan
86	86	56and contracts included in the project. The date of the bill, payment due date and options, interest 4 of 7
87	87	57rate and abatement rights. The notice of final committed actual assessment shall also be sent by
88	88	58certified mail to the current property owner of record, if different from assessed liable owner,
89	89	59with an explanation of the assessment purpose (project), and provided with a form to request an
90	90	60apportionment from the assessor and also notified of abatement rights. Except as otherwise
91	91	61herein provided, the collector shall have the same powers and be subject to the same duties with
92	92	62respect to such final assessments as in the case of the annual taxes upon real estate, and the law
93	93	63in regard to the collection of the annual taxes, to the sale of land for the non-payment thereof and
94	94	64to redemption therefrom shall apply to final assessments made under this chapter, so far as the
95	95	65same are applicable; but the owner of land shall not be personally liable for the assessment
96	96	66thereon, because a special assessment or betterment must be secured by a lien on the property
97	97	67benefited. To enforce collection, the Assessing Board must establish a valid lien at the Registry
98	98	68of Deeds of the assessment order to construct the sewer Every collector of taxes receiving a list
99	99	69of assessed owners named in the assessment order of construction and warrant from the assessors
100	100	70shall collect the final assessment therein set forth, and at such times as the assessors shall direct,
101	101	71or in the case of assessments relating to state funded projects, as the collector of taxes and the
102	102	72board determine shall pay over to the treasurer of the body politic on behalf of which the
103	103	73assessment was made the amounts collected by him.
104	104	74 SECTION 4. Massachusetts General Laws Chapter 80 Section 5 as appearing in the 2022
105	105	75edition is hereby amended by striking it in its entirety and replacing it with the following: -
106	106	76 Section 5. The liable owner of any real estate upon which betterments have been
107	107	77 assessed whose name appears in the order of construction or the current owner not named
108	108	78in the order of construction and with an assessment order lien recorded at the registry of deeds, 5 of 7
109	109	79may, within six months after notice bill of such final assessment has been sent out by the
110	110	80collector, file with the board a petition for an abatement thereof, and the board shall grant such
111	111	81abatement as may be necessary to make such assessment conform to section one. Such petition
112	112	82may be filed with the clerk or secretary of the board, or delivered by mail or otherwise at their
113	113	83office. The board shall within ten days after their decision upon the petition give written notice
114	114	84thereof to the petitioner. If a final actual assessment is abated by the board the assessment so
115	115	85determined shall stand as the final actual assessment upon the land, and if it has not been paid
116	116	86shall be collected in the same manner as the original assessment. If the original assessment has
117	117	87been paid, the person by whom it was paid shall be reimbursed by the body politic on behalf of
118	118	88which it was assessed to the amount of the abatement allowed, with interest at the rate of six per
119	119	89cent per annum from the time of payment.
120	120	90 SECTION 5. Massachusetts General Laws Chapter 80 Section 12 as appearing in the
121	121	912022 edition is hereby amended by striking it in its entirety and replacing it with the following: -
122	122	92 Section 12. Betterment Assessments made under this chapter shall constitute a lien upon
123	123	93the land assessed. The lien shall take effect upon the recording at the Registry of Deeds the
124	124	94original order of assessment to construct the sewer stating that betterments or special
125	125	95assessments are to be assessed for the improvement. A special assessment or betterment is
126	126	96secured by a lien on the property benefited. To enforce collection, the assessing board (city/town
127	127	97council, board of selectmen, water/sewer/road commissioners) must establish a valid lien.
128	128	98 Notwithstanding any other provision of this section or chapter eighty-three, if a county,
129	129	99city, town, or district elects to send notice of the net committed assessment to the owner of the
130	130	100land assessed indicating the amount of the assessment for the betterment, and said owner pays 6 of 7
131	131	101the amount due, no lien shall be recorded. The assessors shall indicate on the next tax bill that the
132	132	102amount of the betterment assessment has been paid and no further notation or demand shall be
133	133	103made on land so assessed. Except as otherwise provided, such lien shall terminate at the
134	134	104expiration of two years from October first in the year in which the assessment is first placed on
135	135	105the annual tax bill under section thirteen or, if an assessment has been apportioned, from October
136	136	106first in the year in which the last portion is so placed upon the annual tax bill, whichever is later,
137	137	107if in the meantime in either case the estate has been alienated and the instrument alienating the
138	138	108same has been recorded. If there is no recorded alienation within such period, the lien shall
139	139	109continue until there is a recorded alienation. If the validity of an assessment made under this
140	140	110chapter is called in question in any legal proceeding to which the board which made the
141	141	111assessment or the body politic for the benefit of which it was made is a party, instituted prior to
142	142	112the expiration of the lien therefor, the lien shall continue until one year after the validity of the
143	143	113assessment is finally determined, even though an alienation be recorded in the meantime. If at
144	144	114any time while a lien established by this section is in force, a sale or taking cannot in the opinion
145	145	115of the collector be legally made because of any federal or state law or because of any injunction
146	146	116or other action of, or proceeding in, any federal or state court or because of the action of any
147	147	117administrative body, the lien shall, if the statement provided for in section thirty-seven A of
148	148	118chapter sixty is filed, continue as provided in said section thirty-seven A, subject, however, to
149	149	119any lawful action under any paramount authority conferred by the constitution or laws of the
150	150	120United States or the constitution of the commonwealth. If the time for payment of an assessment
151	151	121is extended under section thirteen A or under any general or special law, the lien shall, if the
152	152	122statement provided for in section thirty-seven A of chapter sixty is filed, continue as provided in
153	153	123said section thirty-seven A. A lien under this section may be dissolved by filing for record in the 7 of 7
154	154	124registry of deeds of the county or district where the land subject to the lien lies a certificate, in a
155	155	125form approved by the commissioner of revenue, from the collector of taxes that the assessment,
156	156	126constituting the lien, together with any interest and costs thereon, has been paid or legally abated.
157	157	127The collector of taxes shall charge four dollars for each certificate so issued, and the money so
158	158	128received shall be paid into the town treasury.