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S 1928

Designates uniformed marine patrol officers as peace officers in the county of Seneca

2025 Regular Session Introduced by Tom O'Mara

Allows municipalities to ask voters to cap annual residential property tax increases, with limits tied to CPI or 3% for principal residences and 10% for non-principal ones.

REFERRED TO CODES
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Bill Summary · S 1928

Summary — S.1928 (Senate Docket No. 1131)

Title (per bill text): An Act establishing a municipal tax assessment increase limit

Note: The metadata supplied with the request contains inconsistent items (an unrelated title about marine patrol officers and a sponsor list that includes federal officials). This summary follows the bill text filed 1/15/2025, which is a Massachusetts state bill presented by Senator Michael D. Brady and concerns limits on residential property tax assessment increases.

Purpose

To authorize cities and towns to ask voters to limit the annual increase in total property taxes assessed on Class One (residential) real property, creating a local option cap tied to a fixed percentage and/or the Consumer Price Index (CPI), with different rules for principal residences and non‑principal residences.

Key provisions

  • Adds a new paragraph (o) to G.L. c.59, §21C allowing the local appropriating authority (city/town council or other governing body) to place a binding question on the municipal ballot asking voters whether the municipality may limit annual assessed tax increases on Class One (residential) property.
  • Ballot question language (required): “Shall the (city/town) of _________ be allowed to limit the annual increase on the total taxes assessed on real property classified as Class One, residential? Yes ___ No ___.”
  • If voters approve, limits apply automatically subject to these rules:
    • Principal residences (defined by G.L. c.188, §1): annual increase limited to the lower of (a) 3% of the annual increase or (b) the annual percentage change in the U.S. CPI (BLS) for that year.
    • Residential property that is not a principal residence: limit shall not exceed 10% of the annual increase.
    • The total taxes assessed may not exceed the rate based on full and fair cash valuation.
    • Exemptions/exceptions:
    • Increases in assessed value due to improvements made by the taxpayer are not subject to the cap.
    • The limit does not apply in any fiscal year in which the property is sold or otherwise transferred for consideration.
    • Homeowner must notify the local assessor within 30 days if they cease to reside or intend to reside in the property as their principal residence to avoid penalties or other real estate obligations.

Who is affected

  • Primary: owners of Class One (residential) property in municipalities that adopt the ballot question and where voters approve the limit.
  • Municipal governments and local assessors: administrative and revenue impacts; must implement caps, track exemptions, and enforce notification requirements.
  • Potential secondary effects on municipal budgets, tax rates, and distribution of tax burdens among property classes.

Potential impacts

  • Homeowner predictability: principal-residence owners could see limited year‑to‑year tax increases (capped by 3% or CPI).
  • Municipal revenue: adoption could constrain property tax growth, potentially reducing revenue or shifting tax burden to non‑capped properties (commercial, higher-value non‑primary residences) or requiring cuts to services.
  • Administrative complexity: assessors must implement caps, track improvements and transfers, and enforce 30‑day notification rule.
  • Market/behavioral effects: may influence decisions to improve, sell, or convert properties.

Procedural status (as provided)

  • Filed (Senate docket) 1/15/2025. Introduced in Senate and read twice 6/3/2025; referred to Committee on Homeland Security and Governmental Affairs (some records also reference referral to Revenue and Codes). Multiple hearings were scheduled and some canceled (see committee records for current schedule). Status listed as REFERRED TO CODES.

Note: Because the supplied legislative-action timeline and sponsor metadata contain inconsistencies, consult the official Massachusetts Legislature website or the Senate Clerk’s office for the authoritative, up‑to‑date status and sponsor list.

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

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