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Bill

H 4239

An Act providing for a municipal tax amnesty

194th Legislature (2025-2026) Introduced by Mike Chaisson and 20 co-sponsors

Massachusetts bill creates temporary municipal tax amnesty allowing delinquent taxpayers to settle unpaid local taxes with reduced penalties, generating near-term revenue for municipalities.

Accompanied a study order, see H5203
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Bill Summary · H 4239

Legislative bill overview

H 4239 establishes a municipal tax amnesty program in Massachusetts that allows property owners and businesses to settle unpaid local taxes, fees, and assessments with reduced penalties and interest. The program would provide a limited-time window during which delinquent taxpayers can resolve their obligations at a discount without facing the full legal consequences of non-payment.

Why is this important

Tax amnesty programs generate immediate revenue for municipalities struggling with budget shortfalls while removing barriers that prevent some taxpayers from becoming current on obligations. This addresses a practical governance challenge: many delinquent accounts represent small amounts that are expensive to collect through legal action, making amnesty programs cost-effective for local governments.

Potential points of contention

  • Fairness concerns: Critics argue amnesty programs reward non-compliance and disadvantage taxpayers who paid their obligations on time and in full
  • Revenue uncertainty: The actual revenue generated depends on participation rates, which are difficult to predict; municipalities may overestimate proceeds
  • Program design details: The bill's specific terms (amnesty period length, penalty reduction percentages, which taxes/fees are included) will significantly affect both uptake and fairness, but these details are not yet public

Compiled from official sources — confirm details with the bill’s official record.

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