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H 3280

An Act relative to unreasonable property tax increases

194th Legislature (2025-2026) Introduced by Steve Xiarhos

Caps annual residential property tax increases at 20%, blocks further reassessments for 3 years after triggering events, with homeowner appeals and DOR guidelines.

Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium
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Bill Summary · H 3280

Summary: An Act relative to unreasonable property tax increases (H 3280)

Purpose and intent

This bill seeks to curb large, year-to-year increases in property taxes for existing residential properties in Massachusetts. It aims to limit how much a homeowner’s property tax bill can rise and to protect homeowners from repeated assessments following triggering events related to real estate market changes.

Key provisions

  • Section 38 (amendment to the General Laws, Chapter 59):
    • (a) Tax cap for existing residential properties: In any fiscal year, the assessed value of an existing residential property shall not result in a property tax increase of more than 20% over the taxes assessed in the previous fiscal year.
    • (b) Protection after triggering reassessment: Properties that have been reassessed due to a triggering event (as defined under existing law, including the sale of comparable properties within a 2% sample) shall not be subject to further reassessment or additional concurrent property tax increases for at least three fiscal years following the initial reassessment.
    • (c) Definition clarification: “Existing residential properties” includes homes constructed prior to the sale or reconstruction of comparable properties within the triggering event sample size.
  • Section 2 (administrative and appeals framework):
    • The Massachusetts Department of Revenue (DOR) shall provide guidelines for implementation and monitor municipal compliance.
    • Homeowners may appeal any assessment that violates these provisions through the established appeals process.
  • Section 3 (severability):
    • If any provision is invalid or unenforceable, the remaining provisions continue in effect.

Who would be affected

  • Homeowners with existing residential properties subject to local property tax assessments.
  • Municipalities and local assessors, who administer and set property tax rates and assessments.
  • Massachusetts Department of Revenue (DOR), which would publish guidelines and oversee compliance.

Procedural and timeline notes

  • Introduced: February 27, 2025.
  • Legislative actions indicate referral to the Committee on Revenue and multiple hearings.
  • Current hearing status: Hearing scheduled for November 7, 2025, from 10:00 AM to 2:00 PM in Gardner Auditorium (House docket information shows ongoing consideration with prior hearings canceled or rescheduled).
  • Related activity: House Bill HD 3923 is listed as the replacing version; the bill has undergone several hearing dates (including July and October 2025) with the latest scheduled hearing in November 2025.

Potential impact

  • For homeowners: Provides a 20% annual cap on property tax increases and a three-year protection period after certain reassessments, plus access to the standard appeal process if an assessment violates these limits.
  • For municipalities: Could constrain tax revenue growth from residential property taxes during the cap periods and necessitate DOR-guided implementation.
  • For the broader tax system: Introduces a statutory framework to limit rapid tax increases and standardizes oversight and enforcement through DOR guidelines and homeowner appeals.

Note: The bill uses existing triggering-event mechanisms related to reassessments and comparable sales within a 2% sample, tying the protections to those events.

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

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