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MA

Bill

SJ 38

Provide for study of property taxes

2025 Regular Session Introduced by Mary Ann Dunwell

SJ 38 would launch an interim property tax study to guide policy; it died in the House, so no study was authorized and a similar measure must be reintroduced.

(H) Died in Standing Committee
#taxation--property #interimstudyresolutions #taxation
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Bill Summary · SJ 38

Summary — SJ 38: Provide for study of property taxes

Status: Joint resolution (SJ 38) — Died in House standing committee (H)
Introduced: February 5, 2025
Subject areas: Legislature; Interim studies; Taxation (general); Property taxation
Related: LC 1824 (replaces)

Purpose and intent

SJ 38 is a joint resolution proposing an interim legislative study of property taxes. Its primary intent was to have the legislature examine the structure, effects, and administration of property taxation and to inform potential policy changes during a subsequent legislative session. As a joint resolution for study, it would not itself change tax law but would direct fact‑finding and produce recommendations for lawmakers.

Key provisions (based on bill title and procedural record)

The legislative summary and official text are not included here. The document title and classification indicate the resolution would have:

  • Established an interim study on property taxation for consideration by the Legislature.
  • Directed a legislative committee or an interim study committee (likely the Taxation committee) to analyze aspects of property tax policy.
  • Expected deliverables typically include a written report to the Legislature with findings and possible legislative recommendations.

Because the full text is not available in the provided record, specific deadlines, membership of the study group, scope items, or reporting dates could not be confirmed.

Likely topics and issues the study would address

While the exact study scope is not in the record, property tax studies commonly examine:
- Assessment practices and uniformity across jurisdictions
- Tax rates, mill levies, and revenue impacts on state and local government budgets
- Exemptions, credits, caps, and deferral programs (e.g., for seniors, veterans)
- Equity and distributional effects (residential vs. commercial property)
- Administrative costs and valuation methodologies
- Potential reforms and implementation impacts

Who would be affected

  • Homeowners and residential property taxpayers
  • Commercial and agricultural property owners
  • Local governments and taxing districts (school districts, counties, cities)
  • County assessors, appraisal districts, and state tax administrators
  • Legislators and policy advisors who would use study findings to draft future legislation

Procedural timeline (key actions)

  • 2025-02-05: Introduced and recorded as “ADOPTED, HOUSE” and “IN CONCURRENCE” (House action on introduction)
  • 2025-04-14 to 2025-04-24: Consideration in Senate Taxation committee; committee passed bill as amended; Senate 2nd and 3rd readings passed
  • 2025-04-25: Transmitted to House; referred to House Taxation committee; first reading in House
  • 2025-05-23: Died in House Standing Committee (Taxation) — no final adoption into law or formal study mandate enacted

Practical effect

Because SJ 38 died in the House standing committee, no study was authorized or required under this resolution. The procedural history shows bipartisan movement in the Senate but the resolution failed to advance in the House Taxation committee. Legislators or stakeholders interested in similar analysis will need to reintroduce a study resolution or include study provisions in future legislation.

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

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