Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1966

Introduced
2/27/25  

Caption

Relative to property sales by nonprofit organizations

Impact

The implications of this bill are potentially far-reaching, as it reinforces the accountability of nonprofit organizations in their property transactions. By requiring sellers to notify grantees of their tax obligations, it aims to prevent possible misunderstandings regarding payments that may arise post-transaction. This change could lead to better financial planning for nonprofits and grantees alike, as both parties will be more informed of their responsibilities. However, it remains to be seen how this will affect the willingness of nonprofits to engage in property transactions, especially if there are associated costs with compliance.

Summary

Bill S1966 addresses property sales conducted by nonprofit organizations, seeking to clarify the obligations related to payment in lieu of taxes when such entities sell land or property. It introduces an amendment to Section 2C of Chapter 59 of the General Laws of Massachusetts, mandating that, prior to executing a purchase and sale agreement, sellers must provide written notice to the grantee regarding their obligation to make such payment. This is significant as it provides transparency in financial transactions involving property sales by nonprofits.

Contention

There may be points of contention surrounding this bill, particularly regarding the administrative burden it places on nonprofit organizations. Critics might argue that this additional requirement could complicate the property sales process, especially for smaller nonprofits that may lack extensive legal or financial resources. On the other hand, advocates assert that the bill is a necessary safeguard to ensure fair play and transparency in property transactions, which is crucial in maintaining trust in nonprofit operations.

Companion Bills

No companion bills found.

Previously Filed As

MA H2783

Relative to property sales by nonprofit organizations

MA H2963

Relative to payments in lieu of taxation by organizations exempt from the property tax

MA S1836

Relative to payments in lieu of taxation by organizations exempt from the property tax

MA H2883

Relative to the improvement in the process for collecting delinquent municipal property taxes

MA H2818

Relative to senior property tax deferral

MA H2907

Relative to providing better notices and protections in the process for collecting delinquent property taxes

MA H2793

Relative to real estate transfer fees and senior property tax relief

MA S1847

Relative to senior property tax deferral

MA H2974

Relative to senior property tax deferral

MA H2915

Establishing a real property transfer fee in the town of Chatham

Similar Bills

No similar bills found.