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S 2052

Relates to school district unexpended surplus funds

2025 Regular Session Introduced by Lea Webb

Allows cities and towns to grant up to 100% property tax abatements for resident licensed fishermen and fish farmers, with local assessors setting eligibility rules.

REFERRED TO LOCAL GOVERNMENT
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Bill Summary · S 2052

Summary — S.2052 (2025): Local option to exempt fishermen from property taxes

Note on title discrepancy: The bill metadata provided lists a different subject (“Relates to school district unexpended surplus funds”), but the text of S.2052 filed in the Massachusetts Senate (Senate Docket No. 392) proposes a local-option property tax exemption for commercial fishermen and related aquaculture operators. This summary treats the bill text as authoritative.

Purpose

To create a municipal (local) option allowing cities and towns to grant full or partial real and personal property tax abatements to resident licensed commercial fishermen, lobstermen, oyster farmers, and other fish farmers, with eligibility rules set by the local board of assessors.

Key provisions

  • Amends Chapter 59, Section 5 of the General Laws by adding a new “Fifty-eighth” clause.
  • Upon a city or town’s acceptance of the section, the local board of assessors may grant abatements of up to 100% of the total assessed property tax on real and personal property.
  • Eligible recipients are residents who are licensed commercial fishermen, lobstermen, oyster farmers, or other types of fish farmers.
  • Eligibility criteria and implementation specifics are to be established by the local board of assessors (i.e., municipal discretion on qualification and administration).

Who would be affected

  • Primary beneficiaries: resident licensed commercial fishermen, lobstermen, oyster farmers, and other fish farmers in municipalities that adopt the option.
  • Local governments: cities and towns that choose to accept the section and their boards of assessors (tasked with setting eligibility rules and administering abatements).
  • Municipal taxpayers and services: potential reduction in local property tax revenues where the option is adopted, impacting budgets for local services (including schools) unless offset.
  • State fiscal relations: potentially greater pressure for municipalities to seek offsets (e.g., other local taxes, fee changes, or state aid), depending on uptake.

Fiscal and administrative impacts (potential)

  • Revenue loss for adopting municipalities proportional to amounts and number of exemptions granted (could be up to full exemption).
  • Administrative burden on boards of assessors to define and verify eligibility (license verification, residency, income or activity thresholds if used).
  • Local discretion means impacts will vary widely across municipalities.

Procedural status & timeline (as provided)

  • Filed in Senate (Senate Docket No. 392) — filed 01/13/2025 (text).
  • Introduced in Senate: 06/12/2025; read twice and referred (various entries list referral to Revenue, Banking/Housing/Urban Affairs, and Local Government).
  • Status listed as: REFERRED TO LOCAL GOVERNMENT.
  • Hearings scheduled and canceled on multiple dates (hearings set for 07/22/2025 and 11/07/2025, with some cancellations and reschedules noted).
  • Related/companion legislation: HR 5607 (companion), A.6157 (companion), prior-session S.7701; SD 392 noted as replacement.

Notes

  • The provision is a local option (not a statewide mandate) — adoption requires municipal action.
  • The bill vests substantial discretion in local assessors to define eligibility; the details of those rules will determine the scope of the exemption in practice.
  • No effective date or transition rules are specified in the provided text.

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

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