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Bill

H 3054

An Act to establish a local option municipal excise tax on unused utility corridors

194th Legislature (2025-2026) Introduced by Michelle Ciccolo

Authorizes Massachusetts municipalities to levy local excise taxes on unused utility company corridors to generate municipal revenue.

Hearing rescheduled to 10/17/2025 from 10:00 AM-10:30 AM in A-2 and Virtual Hearing updated to New End Time
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Bill Summary · H 3054

Legislative bill overview

H 3054 would allow Massachusetts municipalities to impose a local excise tax on unused utility corridors—land or infrastructure owned by utility companies that is not actively generating revenue or serving a public service function. The bill grants cities and towns the option to tax these underutilized assets as a means of generating local revenue without requiring state approval.

Why is this important

Unused utility corridors represent significant real estate holdings in many communities, yet currently generate minimal tax revenue while consuming valuable land that could otherwise be developed or preserved. This bill could enable municipalities facing budget constraints to tax dormant utility assets, potentially generating new local revenue while creating incentives for utilities to either activate or divest underperforming corridor properties.

Potential points of contention

  • Utility company opposition: Utilities may argue the tax discourages infrastructure investment and development, and could be passed to consumers through higher rates
  • Valuation complexity: Determining fair market value for "unused" corridors is technically challenging and could lead to disputes over assessments and inconsistent implementation across municipalities
  • Economic impact concerns: Critics worry the tax could deter utilities from maintaining strategic corridor holdings needed for future expansion, potentially limiting infrastructure modernization options

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

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