An Act relative to the withholding of property taxes by utility companies

194th Legislature (2025-2026) Introduced by Orlando Ramos

Massachusetts public utilities must pay 100% of personal-property taxes before filing an appeal of property assessments, ensuring full tax payment first and then appeal rights.

Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium

Purpose and intent

This bill seeks to modify how property taxes owed by public utilities are handled in relation to the property tax appeal process. Specifically, it requires that utilities pay their property tax obligations in full (100 percent of the tax owed on personal property) before they may file an appeal under the relevant tax provisions.

The underlying policy is to ensure full tax payments are made prior to the ability to challenge assessments or valuations through the established appeal process.

Key provisions

Amended provision: Section 64 of Chapter 59 of the General Laws (as appearing in the 2020 Official Edition) is amended by inserting, after the first paragraph, a new paragraph that states:

“Notwithstanding any provision of the preceding paragraph to the contrary, a public utility, as defined in subsection (q) of section 1 of chapter 40D, shall pay 100 per cent of the tax owed on personal property before an appeal may be filed pursuant to this section.”

Scope of the change: Applies to “public utilities” as defined in Chapter 40D, Section 1(q). The modification affects how and when utilities can initiate property tax appeals on personal property.

Outcome for appeals: Utilities must fully pay the owed tax (on personal property) before pursuing an appeal under the referenced section.

Affected entities and impacts

Primary beneficiaries/affected parties:

Public utilities operating in Massachusetts (as defined in Chapter 40D, Sec. 1(q)).
Municipalities and localities collecting property taxes from utility property.

Practical impact:

Utilities cannot initiate or continue an appeal while there remains an outstanding tax balance; full payment would be required first.
Potential effects on cash flow for utilities during dispute periods; possible acceleration of tax revenue for municipalities.

Procedural and timeline details

Bill number and title: H.3215, “An Act relative to the withholding of property taxes by utility companies.”

Introduced: February 27, 2025.

Committee: Referred to the Committee on Revenue (as of introduction).

Legislative actions and status:

2025-02-27: Referred to the committee on Revenue; Senate concurrence noted.
2025-07-11 to 2025-07-14: Multiple hearing actions reported (one hearing scheduled for 7/22/2025; another canceled with new date TBD).
2025-10-28: Hearing scheduled for 11/07/2025 from 10:00 AM–02:00 PM in Gardner Auditorium.

Related history:

Similar matter previously filed as House Bill 2927 in the 2023-2024 session.
House Docket No. 782 corresponds to this filing (HD 782 replaces the earlier related matter).

Sponsors:

Primary sponsor: Representative Orlando Ramos (Springfield).

Additional context

The bill aligns with a broader approach to ensure tax collection integrity while still preserving an appeals process; it does not explicitly remove the right to appeal, but it conditions the ability to appeal on full tax payment.

The text provided indicates the bill would become law through the standard legislative process if enacted by the General Court and signed by the Governor.

If you’d like, I can add a brief comparison to existing Massachusetts property tax appeal procedures or summarize potential fiscal impacts for municipalities based on model scenarios.

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