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Bill

S 1935

Relates to alternate members of certain planning boards and zoning boards of appeals

2025 Regular Session Introduced by Bill Weber

Allows municipalities to grant uniform property tax rebates to homeowners who received the residential exemption previously, funded by local appropriation.

REFERRED TO LOCAL GOVERNMENT
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WeVote Research Nonpartisan
Bill Summary · S 1935

Summary — S.1935 (Docket No. 2523): "An Act relative to municipal tax relief"

Purpose

This bill creates an optional municipal mechanism to provide direct property-tax rebates to owners who received the Massachusetts residential exemption in the prior fiscal year. It is intended to give cities and towns a way to provide additional, uniform tax relief to eligible residential taxpayers.

Key provisions

  • Inserts a new Section 5P into Chapter 59 of the Massachusetts General Laws.
  • Municipal option: A city or town "that accepts this section" may issue rebates to taxpayers who received the residential exemption in the prior fiscal year.
  • Uniformity: Rebates must be uniform for each eligible taxpayer.
  • Local appropriation required: Rebates must be appropriated by the city or town for this express purpose.
  • Calculation: The amount of each rebate is to be calculated by the municipal treasurer.
  • Cumulative with other relief: The rebate is in addition to any exemptions allowed under Chapter 59.
  • Valuation floor: After applying all applicable exemptions and the rebate, the taxable valuation of property may not be reduced below 10% of full and fair cash valuation — unless a specific section of Chapter 59 explicitly provides otherwise.

Who is affected

  • Primary beneficiaries: Property taxpayers who received the residential exemption in the prior fiscal year (eligibility determined by local application of the residential exemption).
  • Municipal governments: Cities and towns that choose to accept and appropriate funds for the program; municipal treasurers who calculate rebate amounts.
  • Potential indirect effects: Other taxpayers and municipal budgets, as appropriations for rebates could affect local fiscal plans or require offsets.

Implementation and procedure

  • Local action required: Municipal acceptance of the new Section 5P and appropriation of funds are prerequisites for rebates.
  • Administration: Calculations and disbursement administered at municipal level by the treasurer.
  • Legal placement: New section to be inserted after G.L. c.59, §5O.

Legislative status and timeline (as provided)

  • Filed: Senate docket No. 2523 (filed 1/17/2025).
  • Introduced in Senate: 6/3/2025; read twice and referred to the Committee on Finance (6/3/2025).
  • Hearing scheduled (07/22/2025) and later listed as canceled with new hearing TBD.
  • Additional entries in the provided record (earlier referrals and concurrence) contain date and committee references that appear inconsistent with the filing/introductory dates listed above.

Potential fiscal and policy considerations

  • Fiscal impact on municipalities depends on uptake and appropriation levels; rebates reduce net property tax receipts unless offset.
  • Equity and targeting: Only those who previously received the residential exemption benefit; local eligibility criteria for that exemption vary.
  • Administrative burden: Municipal treasurers must calculate and distribute rebates; local budgets must be amended to appropriate funds.

Note: Some metadata in the supplied materials (title and sponsor list) appears inconsistent with the bill text (which deals with municipal tax rebates). The summary above is based on the bill text inserting G.L. c.59, §5P.

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

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