An Act authorizing the town of Provincetown to designate a check-off box on its municipal tax bills or motor vehicle excise tax bills for the town's Coastal Resilience Fund

194th Legislature (2025-2026) Introduced by Hadley Luddy

Authorize a voluntary check-off on Provincetown tax and vehicle excise bills to donate to the Coastal Resilience Fund.

Referred to the committee on House Rules

Overview

An Act authorizing the town of Provincetown to designate a check-off box on its municipal tax bills or motor vehicle excise tax bills for the town's Coastal Resilience Fund.

Jurisdiction: Massachusetts

Session: 194th

Bill Number: HD 6151

Filed: May 20, 2026

Primary sponsors: Representative Hadley Luddy (and Senator Julian Cyr)

Status: Referred to the House Rules Committee (as of May 26, 2026)

Local approval noted: Revenue impact concerns resolved at local level

Purpose and intent

The bill would authorize the Town of Provincetown to create a voluntary donation option on its municipal tax bills and motor vehicle excise tax bills. Taxpayers could opt to check a box and donate or pledge a specified amount to the Provincetown Coastal Resilience Fund. The donation would be added to the tax bill total and then paid over to the town’s Coastal Resilience Fund.

Key provisions

Authorization: Provincetown may designate a place on municipal tax bills and motor vehicle excise tax bills (or accompanying mail) for a voluntary check-off donation.

Form and mechanics: Taxpayers would be able to check a box and specify a donation amount, which would increase the total due on the bill.

Destination of funds: Donations collected via the check-off would be deposited into the Provincetown Coastal Resilience Fund.

Compliance and oversight: The act requires approval by the Massachusetts Commissioner of Revenue to implement the check-off mechanism.

Effective date: The act takes effect upon passage.

Who is affected

Primary: Taxpayers of Provincetown who receive municipal tax bills or motor vehicle excise tax bills.

Local government: Provincetown would administer the check-off and manage the Coastal Resilience Fund with guidance from the Department of Revenue.

Fund impact: Funds raised would augment Provincetown’s Coastal Resilience Fund, supporting local resilience, coastal protection, and related initiatives.

Procedural and timeline considerations

Legislative process: The bill has been introduced and referred to the House Rules Committee. As of the latest action, it has passed local approval (local revenue considerations acknowledged) and awaits committee action.

Implementation: If approved by the Legislature and signed into law, the town would work with the Commissioner of Revenue to designate the check-off and begin collecting donations through tax bills.

Fiscal note: The bill authorizes voluntary donations; there is no mandated funding from taxpayers, but it creates a fundraising mechanism that could increase resources for coastal resilience projects in Provincetown.

Summary of impact

Purpose: Create a voluntary charitable mechanism to fund Provincetown’s Coastal Resilience Fund via municipal tax and motor vehicle excise bills.

Impact on taxpayers: Optional donation; amount added to bill only if the taxpayer elects to donate.

Impact on the town: Potential to bolster local funding for coastal resilience initiatives through citizen contributions, subject to state approval and administration by the town.

Fiscal considerations: Revenue depends on voluntary participation; aligns with local resilience planning and community fundraising efforts.