certain revenue petitions relating to property & local taxes

194th Legislature (2025-2026)

The bill authorizes the Committee on Revenue to study and report on specific sections of the Governor’s proposal affecting municipal revenue and property taxes, with drafts due by

Reported on the residue, see H56, sections 45 to 72, inclusive, 85 and 86

Bill overview

Jurisdiction: Massachusetts (194th Legislature)

Bill number: H.4850

Title: certain revenue petitions relating to property & local taxes

Session/dates: Referenced in December 2025; related to Governor’s Message House No. 56, sections 45–72, and sections 85–86

Committee action: Reported favorable by the Committee on Revenue and referred to Joint Rules, then discharged to House Rules; the bill authorizes an investigation and study of specified sections of the Governor’s Message (House No. 56)

Purpose and intent

The bill authorizes the Committee on Revenue to sit during a recess to investigate and study sections 45 to 72, inclusive, and sections 85 and 86 of the Governor’s Message empowering municipalities and local governments (House No. 56).

The goal is to examine revenue-related proposals affecting municipalities and local government financing, including property taxes and related revenue mechanisms.

The committee is tasked to report findings, recommendations, and, if appropriate, drafts of legislation to implement changes, with a filing deadline of January 6, 2026.

Key provisions

Authorization for investigation: The Committee on Revenue is allowed to conduct a formal investigation and study during a recess of the General Court.

Scope of study: Focus is on sections 45–72 and sections 85–86 of House No. 56 (Governor’s Message), which pertain to revenue petitions and local government funding/powers.

Reporting requirement: The committee must prepare a report detailing results and recommendations, and include drafts of any necessary legislation to effectuate recommendations.

Deadline: Draft legislation and the report are due to the Clerk of the House by January 6, 2026.

Who and what is affected

Affected actors: Municipalities, local governments, and state/local fiscal policy stakeholders seeking changes to revenue mechanisms, property tax authorities, and related fiscal empowerment.

Policy impact: Any proposed changes to local revenue authority, property tax administration, revenue petitions, or municipal financing tools would be explored and potentially codified through subsequent legislation.

Procedural and timeline aspects

Examination window: Investigation authorized for sections 45–72 and 85–86 of House No. 56 during a recess.

Reporting timeline: Final report and any draft legislation due by January 6, 2026.

Legislative process: The bill itself serves as a vehicle to authorize study; any substantive changes would result from the committee’s recommendations and subsequent bills.

Summary statement

H.4850 is an enabling measure that empowers the Massachusetts House Committee on Revenue to study specific portions of the Governor’s proposed reforms related to municipal revenue and property taxation. It focuses on understanding and potentially implementing changes to local fiscal authorities through targeted sections of House No. 56, with a formal report and legislative drafts due early next year. The outcome depends on the committee’s findings and proposed statutory changes.