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