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H 3164

Insurance claims

2025-2026 Regular Session Introduced by Chris Wooten

Requires assessors to value real and personal property at fair cash value while counting deed-recorded use restrictions (eg, affordable housing), potentially lowering tax bills.

Referred to Committee on Labor, Commerce and Industry
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Bill Summary · H 3164

Summary — H.3164 (Linsky): "An Act to ensure fair taxation of affordable housing"

Main purpose

H.3164 would replace Section 38 of Chapter 59 of the Massachusetts General Laws to clarify how municipal assessors determine fair cash valuation of property for taxation and to require that recorded restrictions on property use (for example, affordable‑housing restrictions) be considered in that valuation. The bill also restates the statutory property-classification scheme used to determine taxable valuation by class.

Key provisions

  • Replaces the entire current text of Section 38, Chapter 59.
  • Valuation duty: Directs assessors in each city and town to make a fair cash valuation of all taxable real and personal estate and establishes that this determination is the "assessed valuation."
  • Consideration of recorded use restrictions: Requires assessors, when determining fair cash valuation, to consider any restrictions on use that have been recorded with the deed (e.g., affordable‑housing covenants, conservation restrictions, restrictive easements).
  • Assessment districts: Reaffirms that in cities assessors may divide the city into convenient assessment districts in any year.
  • Property classification: Declares that assessed valuation of real property subject to taxation shall be classified into four classes:
    1. Class one — residential
    2. Class two — open
    3. Class three — commercial
    4. Class four — industrial
  • Tax computation: The taxable valuation of each class is to be the resulting amount after classification; municipal tax rates are then applied as determined under section 23A of chapter 59.

Who would be affected

  • Municipal assessors: new express statutory duty to take deed‑recorded use restrictions into account when valuing property.
  • Owners of properties subject to recorded use restrictions (notably affordable‑housing properties, conservation‑restricted land, or properties with deed covenants): valuation and resulting tax liability could change if assessors give weight to such restrictions.
  • Municipalities: changes in valuations by class could alter taxable valuations, class shares and thereby affect municipal tax rates and revenue distribution among classes.

Potential impacts

  • Affordable‑housing and other use‑restricted properties may receive lower assessed valuations if restrictions limit market value, potentially reducing their tax burden.
  • If valuation changes alter class totals, municipal tax rates (which can vary by class) and revenue allocations could shift, with fiscal impacts depending on the scale of revaluation.
  • Clarifies an assessor practice in statute, which could reduce litigation or disputes over valuing restricted properties.

Procedural status and timeline (as provided)

  • Prefiled: 12/05/2024
  • Filed / Presented: 01/15/2025 (House Docket No. 1653)
  • Introduced / read first time: 01/14/2025
  • Referred: 01/14/2025 — Committee on Labor, Commerce and Industry
  • Referred: 02/27/2025 — Committee on Revenue (record shows referral to Revenue as well)
  • Senate concurred: 02/27/2025 (record entry present)
  • Hearing scheduled: 09/15/2025, 1:00–5:00 PM in A-2

Note: the legislative record contains multiple committee referrals and dates; consult the official legislature website for the definitive current status.

Important note about source material

The provided packet also includes duplicate and unrelated text from a South Carolina bill (concerning insurer confirmations of receipt of claims-related information). That South Carolina language is not part of Massachusetts H.3164 (Linsky) and appears to be included in error. This summary pertains only to the Massachusetts bill replacing Section 38, Chapter 59.

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

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