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S 1961

Establishes the "secure our data act"

2025 Regular Session Introduced by Kristen Gonzalez

Massachusetts towns can adopt a local option to freeze assessed value for eligible residential properties for up to 3 years, with local eligibility rules and improvements excluded.

REFERRED TO GOVERNMENTAL OPERATIONS
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Bill Summary · S 1961

Summary — S.1961 (as introduced): Local Option Property Appraisal Freeze (Section 5P, Chapter 59)

Note on inconsistencies: the materials submitted contain mixed metadata and titles (references to a “Secure Our Data Act,” a “LAUNCH Act,” and both federal and state sponsors). This summary is based on the actual bill text included in the packet, which inserts Section 5P into Chapter 59 of the Massachusetts General Laws to create a municipal option to freeze property tax assessments.

Purpose / Intent

Allow cities and towns in Massachusetts to adopt a local option policy that freezes the assessed value for property tax purposes on certain eligible residential properties, thereby limiting year‑to‑year assessment increases for those properties for a fixed period determined locally.

Key provisions

  • New law: insert Section 5P, Chapter 59 (Local Option Property Appraisal Freeze).
  • Municipal adoption: A city or town must formally accept the section under the local acceptance procedure described in section 4 of Chapter 4 to make the option available locally.
  • Eligibility: Each municipality may establish its own eligibility criteria. Suggested categories in the text include:
    • Owner‑occupied primary residences;
    • Elderly persons (as defined in Mass. Gen. Laws ch. 19A, §14);
    • Veterans (as defined in Mass. Gen. Laws ch. 115, §1);
    • Other categories as determined by the municipality.
  • Freeze duration: Municipalities set the freeze period for covered properties, which cannot exceed 3 years. The period may be renewed by a majority vote of the city or town’s legislative body.
  • Improvements excluded: Properties receiving the freeze remain subject to assessment adjustments for improvements, renovations, or expansions that increase market value.
  • Oversight and implementation: The Commissioner of Revenue must promulgate regulations to implement the section, including guidelines for administration, public notice, and annual reporting requirements for local assessors.

Who is affected

  • Municipalities: gain a discretionary tool to offer assessment stability for targeted residential property owners; responsible for adopting, administering, and reporting on the program.
  • Eligible homeowners: those meeting local criteria (e.g., elderly or veterans, owner‑occupants) could avoid assessment increases for the freeze period.
  • Local tax base and revenue: potential short‑term limits on assessed base growth for properties under the freeze.

Fiscal and administrative considerations

  • Revenue impact: adoption could reduce growth in a municipality’s taxable assessed value relative to no-freeze baseline; the magnitude depends on program size and local design.
  • Administrative burden: towns/cities must establish eligibility rules, track frozen accounts, adjust assessments for capital improvements, and submit annual reports per Commissioner guidance.
  • Equity and policy tradeoffs: benefits targeted to certain groups but may shift tax burdens over time if not offset elsewhere.

Procedure / Status (from provided record)

The legislative action history in the file is internally inconsistent (multiple repeated entries and varied committee references). Items provided include:
- Filed in Massachusetts Senate docket on 01/15/2025.
- Introduced/read and referred to committees (Revenue; also references to Internet & Technology, Governmental Operations).
- Multiple hearings scheduled and some canceled (dates listed in July and November 2025).
- Passed the Senate and was delivered to the House/Assembly; subsequent referral to Governmental Operations is recorded.

If you want, I can:
- Produce a short one‑page explainer for municipal officials considering adoption, or
- Draft potential fiscal note items/local impact estimates you could use to evaluate the effect on a specific town or city.

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

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