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Bill

SD 2350

An Act to provide clarification to Massachusetts General Laws chapter 80

194th Legislature (2025-2026) Introduced by Bruce Tarr

Clarifies and codifies how sewer project betterments are defined, assessed, recorded as liens, and collected from benefited parcels.

House concurred
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Bill Summary · SD 2350

Summary of S. 2350 / Senate Docket No. 2350 (An Act to provide clarification to Massachusetts General Laws chapter 80)

Overview

  • Purpose: Clarify and codify how betterments (special assessments) for sewer projects are determined, assessed, recorded, and collected under Massachusetts General Laws chapter 80. The bill focuses on the process for defining benefited land, creating liens, and communicating final assessments to property owners.
  • Status: House concurred. Referred to the Committee on Municipalities and Regional Government on 2025-02-27.
  • Introduced: February 27, 2025. Based on a Senate petition by Bruce E. Tarr (by request) and co-petitioned by Joycie A. Tomaselli, Gracemarie R. Tomaselli, and Peter J. Durant.
  • Similar matter: Previously filed as Senate No. 1326 in 2023-2024.

What the bill would change (Key provisions by section)

Section 1 – Creation and finalization of betterments

  • Replaces existing Section 1 of Ch. 80 with a new framework for when a limited area benefits from a sewer project.
  • Requires the project’s owner for each affected parcel to be designated from the initial assessment order.
  • Starting the day after the assessment vote, tax collectors would include in municipal lien certificates that improvements have been voted for (to support a lien on benefited land).
  • The assessing board must, within six months after project completion, determine the value of the benefit to the land and the final project costs (net of grants), and assess each parcel proportionately—ensuring no assessment exceeds the actual benefit.

Section 2 – Recording and lien creation

  • Replaces Section 2 with a requirement that the assessment order, project plan, and estimated assessments be recorded in the Registry of Deeds within 90 days of adoption (or similar timing if a related public way change is involved).
  • Creates a lien on benefited parcels to secure the betterment assessments, with the lien dating to the formal vote for construction.
  • Establishes conditions under which third parties (e.g., subsequent purchasers or mortgagees) can be affected by the lien, emphasizing the need for proper recording to validate the lien against those parties.

Section 3 – Notice, collection, and abatement

  • Replaces Section 4 (and related language) to require final net actual assessments to be certified to the town assessors, who then place the net project cost on the tax roles.
  • Requires certified, detailed notices to the liable owner (and current owner if different), including the assessment date, project details, payment terms, interest, and abatement rights.
  • Verifies that collection procedures mirror those for real estate taxes, including lien enforcement and redemption rights; reiterates that owners are not personally liable, given the assessment is secured by a property lien.
  • Ensures the assessor-treasurer relationship and registry actions are consistent with securing and enforcing the lien.

Who is affected

  • Municipalities and regional government entities administering sewer improvements.
  • Property owners within benefited areas (and current owners of record) who would receive final assessment notices and be liable via property liens.
  • Assessors, tax collectors, and registries of deeds responsible for filing, recording, and enforcing liens.
  • Mortgagees and prospective buyers, due to lien-related protections and recording requirements.

Procedural and timeline notes

  • Recording of pertinent documents must occur within 90 days of applicable actions.
  • Final net assessments must be determined within six months after project completion.
  • Notices, liens, and collection procedures align with existing real estate tax processes, with added specificity for betterment assessments.

Context

  • This act seeks to provide clearer, more enforceable rules around sewer-related betterments, focusing on accurate delineation of benefited areas, timely recording to create valid liens, and transparent notices to property owners.

If you’d like, I can compare this bill to the 2023-24 version (Senate No. 1326) or summarize potential fiscal impacts based on typical sewer betterment programs.

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

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