An Act relative to deeds excise receipts

194th Legislature (2025-2026) Introduced by Dennis Gallagher and 1 co-sponsor

The bill would divert extra deeds excise receipts to certain counties, allocating 20% for Bristol, Dukes, Nantucket, Norfolk, and Plymouth, and 7.5% for Barnstable, starting July 1

Accompanied a study order, see H5203

Overview

H.3211, introduced on February 27, 2025 by Representative Edward R. Philips (with Dennis C. Gallagher as a co-petitioner), seeks to modify how deeds excise receipts are distributed to certain counties in Massachusetts. The bill inserts a new Section 1A into Chapter 64D and would take effect upon passage. A hearing is scheduled for November 7, 2025, in Gardner Auditorium (10:00 AM–2:00 PM).

Legislative history: Referred to the House Committee on Revenue on February 27, 2025. A related matter was filed in a prior session (House No. 2922, 2023-2024). The companion filing is House Docket No. 2630 (House No. 3211).

Related actions: Several hearings have been scheduled or canceled as part of the bill’s progression.

Key Provisions

New Section 1A (inserted into Chapter 64D):

Subsection (a): For the counties of Bristol, Dukes, Nantucket, Norfolk, and Plymouth, the counties shall retain 20 percent of all deeds excise receipts received on or after July 1, 2025, in addition to any other amounts retained under existing law. These funds must be deposited into the county General Fund and may be disbursed for the county’s operation and maintenance costs or retained for future use.
Subsection (b): The county of Barnstable shall retain 7.5 percent of all deeds excise receipts received on or after July 1, 2025, in addition to any other amounts retained under existing law. These funds must be deposited into Barnstable County’s General Fund and may be disbursed for operation and maintenance costs or retained for future use.

Section 2: Effective date. The act shall take effect upon passage.

Who/What Is Affected

Counties affected by the new retention provisions:

Bristol, Dukes, Nantucket, Norfolk, Plymouth: 20% of deeds excise receipts (on/after July 1, 2025).
Barnstable: 7.5% of deeds excise receipts (on/after July 1, 2025).

The receipts are deposited into each county’s General Fund and used for operation and maintenance costs or held for future use, in addition to any existing retention amounts.

Financial and Policy Implications

Local government impact: Counties would receive a specified share of deeds excise receipts beyond existing allocations, increasing county General Fund revenues starting July 1, 2025.

Use of funds: Revenues are earmarked for county operations, maintenance, or future use, subject to existing statutes governing county finances.

Fiscal neutrality or shifts: The bill reallocates a portion of statewide deed excise receipts to selected counties; total statewide receipts are not changed, but distribution across counties would be.

Timeline and Procedural Details

Introduced: February 27, 2025.

Referred to: Revenue (same day).

Hearing history:

July 11, 2025: Hearing scheduled for July 22, 2025 (1:00 PM–5:00 PM, location A-2).
July 14, 2025: Hearing canceled; new hearing TBD.
October 28, 2025: Hearing scheduled for November 7, 2025 (10:00 AM–2:00 PM, Gardner Auditorium).

Section references: Amends Chapter 64D by inserting new Section 1A.

Status: Hearing scheduled; bill status is as a revenue-related measure in the Senate/House General Court process.

Related Materials

Related bill (HD 2630) replaces or accompanies this measure.

Similar matter previously filed as House No. 2922 in the 2023-2024 session.

This summary focuses on the bill’s stated purpose, the exact changes proposed (percentages and affected counties), who would be affected, and the key procedural milestones and dates.

Bill