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S 2062

Provides that all persons have the right to food and the right to be free from hunger, malnutrition, starvation and the endangerment of life from the scarcity of or lack of access to nourishing food

2025 Regular Session Introduced by Samra Brouk and 2 co-sponsors

Requires regulating how natural gas infrastructure is valued for property tax, allocating compressor station value to host municipalities, with rules by 2026.

OPINION REFERRED TO JUDICIARY
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Bill Summary · S 2062

Summary — S.2062 (Massachusetts): An Act relative to the taxation of natural gas infrastructure

Note on source material: the materials provided contain conflicting metadata (multiple titles and sponsors from different jurisdictions). This summary focuses on the bill text filed as Senate No. 2062 in the One Hundred and Ninety-Fourth Massachusetts General Court (2025–2026), presented by Senator Patrick M. O’Connor, which amends Chapter 59, Section 38A of the Massachusetts General Laws concerning valuation and allocation of natural gas infrastructure.

Main purpose

To require the Commissioner of Revenue to adopt regulations that change how natural gas transportation corporations and limited liability companies report inventory and how assessors value and allocate the value of pipeline systems vs. compressor station equipment — and to ensure the portion of assessed value attributable to compressor station equipment is allocated to the host municipality and that municipalities receive and can spend those funds.

Key provisions

  • Amends Section 38A of Chapter 59 (property tax/assessment law).
  • Directs the Commissioner of Revenue to promulgate regulations to:
    • Reclassify inventory reporting and assessment procedures for natural gas transportation corporations/LLCs operating in municipalities that contain a natural gas compressor station.
    • Require assessments to differentiate and separately value pipelines and compressor station equipment.
    • Allocate any assessed value assigned to compressor station equipment to the municipality that contains the compressor station.
    • Allocate the assessed value share for compressor station equipment to a municipality based on that municipality’s percentage of the gross investment in compressor station equipment.
    • Prescribe how municipalities must allocate and expend funds received under this section.
  • Sets a deadline: the Commissioner must promulgate all regulations and guidelines required by the section no later than December 31, 2026.

Who is affected

  • Natural gas transportation corporations and LLCs (owners/operators of pipelines and compressor stations) — they will face revised reporting and potentially altered assessment bases.
  • Municipalities that contain natural gas compressor stations — they will receive the portion of assessed value attributed to compressor station equipment and guidance on use of those funds.
  • State Department/Commissioner of Revenue — charged with drafting and issuing regulations and allocation guidelines.
  • Local assessors and tax administrators — will implement the new classification, valuation and allocation procedures.

Potential impacts

  • Revenue shift: municipalities with compressor stations could see increased local property tax receipts attributable to compressor station equipment (depending on the new valuation/allocation rules).
  • Compliance and administrative burden: gas companies may face new reporting requirements; state and local tax offices must implement new assessment procedures; the Commissioner must develop allocation/expenditure rules.
  • Legal/valuation complexity: separating value between pipelines and compressor station equipment may require new valuation methodology and oversight.

Procedural status and timeline

  • Filed: Senate Docket No. 1157 (filed January 15, 2025); presented in the 194th General Court.
  • Deadline for regulations: December 31, 2026.
  • Recorded actions in the provided file include referrals to Judiciary and Revenue committees and scheduling notes for hearings (e.g., hearings noted for October 2025). Exact current committee status should be confirmed with the Massachusetts legislature’s live docket for up-to-date movement.

If you’d like, I can extract the likely fiscal consequences for a representative municipality (rough revenue estimates) or draft suggested language that clarifies allocation or reporting mechanics.

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

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