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H 3112

An Act repealing the property tax exemption for Massport lessees

194th Legislature (2025-2026) Introduced by Ken Gordon

H 3112 eliminates property tax exemptions for businesses leasing Massachusetts Port Authority facilities, generating municipal tax revenue but potentially increasing operational costs for airport and port tenants.

Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium
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Bill Summary · H 3112

Legislative bill overview

H 3112 proposes to eliminate the property tax exemption currently granted to lessees (tenants) of Massachusetts Port Authority (Massport) properties. This exemption has allowed businesses operating on Massport-controlled land—primarily at Boston Logan Airport and the Port of Boston—to avoid local property taxes on their leased facilities.

Why is this important

Repealing this exemption would generate new property tax revenue for municipalities hosting Massport operations, particularly Boston and surrounding communities. However, it could increase operating costs for airlines, cargo handlers, and port businesses, potentially affecting service fees, employment, or competitive positioning of Massachusetts ports and airports.

Potential points of contention

  • Economic competitiveness: Opponents argue removing the exemption makes Massachusetts ports less attractive to businesses compared to competing regional ports and airports, potentially driving operations elsewhere
  • Tax burden allocation: Supporters contend that private businesses should pay property taxes like other commercial entities rather than receiving government subsidies; opponents counter that the exemption is necessary to offset Massport's public service mission
  • Municipal revenue vs. business costs: Debate over whether increased local tax revenue justifies potential higher costs passed to consumers, shippers, and air travelers, and whether this indirectly harms the regional economy

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

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