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| 2 | 2 | | SENATE DOCKET, NO. 2495 FILED ON: 1/17/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1994 |
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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 | | Ryan C. Fattman |
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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 fairness in taxation. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and Hampden 1 of 1 |
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| 16 | 16 | | SENATE DOCKET, NO. 2495 FILED ON: 1/17/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1994 |
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| 18 | 18 | | By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1994) of Ryan C. Fattman for |
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| 19 | 19 | | legislation to require a not for profit corporation with total assets exceeding $10,000,000 as |
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| 20 | 20 | | reported in financial statements to be subject to taxation of real property. 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 fairness in taxation. |
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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 Section 2 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is |
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| 30 | 30 | | 2hereby amended by inserting the following paragraph:- |
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| 31 | 31 | | 3 "Notwithstanding any general or special law to the contrary, a not for profit corporation, |
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| 32 | 32 | | 4as defined in chapter 180 of the General Laws, situated within the Commonwealth with total |
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| 33 | 33 | | 5assets exceeding $10,000,000 as reported in financial statements included in the statutorily |
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| 34 | 34 | | 6required annual report to the secretary of state's office, shall be subject to taxation of real |
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| 35 | 35 | | 7property; provided, however, that a not for profit health and human service provider, church, |
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| 36 | 36 | | 8synagogue or other building, structure, or place of worship shall not be subject to real property |
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| 37 | 37 | | 9taxation." |
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