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H 3125

An Act relative to privately owned public use airport real estate taxes

194th Legislature (2025-2026) Introduced by Kate Hogan

Bill H 3125 clarifies tax obligations for privately owned public use airports in Massachusetts, taxing only aviation-related property, impacting airport finances and local revenues.

Accompanied a study order, see H4708
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Bill Summary · H 3125

Summary of Bill H 3125: An Act Relative to Privately Owned Public Use Airport Real Estate Taxes

Purpose and Intent

Bill H 3125 aims to amend the taxation framework for privately owned public use airports in Massachusetts. The primary goal is to clarify the tax obligations for properties owned by these airports, particularly concerning the portions of the property used for aviation versus non-aviation purposes.

Key Provisions

  • Amendment to Chapter 59: The bill proposes an addition to Section 5 of Chapter 59 of the General Laws. This amendment specifies that:
    • Properties owned by privately owned public use airports that are included in the current Statewide Airport System Plan will have their tax obligations defined.
    • Only the portion of the property used for airport operations, as defined in Section 35 of Chapter 90, will be subject to taxation.
    • Portions of the airport property that are exclusively used for non-aviation-related activities will not be taxed.

Affected Parties

  • Privately Owned Public Use Airports: The bill directly impacts privately owned public use airports in Massachusetts, providing them with clearer guidelines on their tax liabilities.
  • Local Governments: Municipalities that rely on property taxes from these airports may experience changes in their revenue streams depending on how much of the airport property is used for aviation versus non-aviation purposes.

Legislative Process and Timeline

  • Introduced: The bill was introduced on February 27, 2025, by Representative Kate Hogan of the 3rd Middlesex District.
  • Committee Review: Following its introduction, the bill was referred to the committee on Revenue for further consideration.
  • Hearing Scheduled: A public hearing is scheduled for May 13, 2025, from 10:30 AM to 1:00 PM in Room A-1, allowing stakeholders to provide input on the proposed changes.
  • Accompanied by Study Order: On November 10, 2025, the bill was accompanied by a study order (see H4708), indicating further examination of the issues surrounding airport taxation.

Related Legislation

  • Previous Session Bill: This bill is similar to House Bill No. 2827 from the 2023-2024 session, indicating ongoing legislative interest in the taxation of airport properties.

Conclusion

Bill H 3125 seeks to provide clarity and fairness in the taxation of privately owned public use airports in Massachusetts. By distinguishing between aviation and non-aviation property uses, the bill aims to ensure that tax obligations are appropriately assigned, potentially impacting both airport operations and local government revenues.

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

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