The Commonwealth of Massachusetts
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PETITION OF:
The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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An Act providing for property tax abatements due to municipal action. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Chapter 59 of the General Laws is hereby amended by adding the following new section:
Section 59B. Notwithstanding the provisions of section 59 of this chapter, if a municipality, pursuant to its own actions, changes the dimensional requirements for a buildable lot in a residential zone, as defined under its zoning bylaw or ordinance, or makes any other changes to the definition of a buildable lot, in such a manner as to cause one or more lots in a residential zone within the municipality to change from buildable to nonbuildable, the assessors office of said municipality shall adjust the assessed valuation of all lots so affected to reflect their new classification as nonbuildable lots. Any such lot shall be assessed as a nonbuildable lot in the same tax year as its classification was changed as a result of municipal action.
The owner of any buildable lot or lots that have been converted from buildable to nonbuildable as a result of municipal action, may apply in writing to the assessors, on a form approved by the commissioner, for an abatement on the grounds that his property is now taxed upon an improper classification. A person whose lot or lots have been changed from buildable to nonbuildable, or the administrator of the estate of such person or the executor or trustee under the will of such person, may apply for an abatement at any time subsequent to the municipal action which changed the classification of his lot or lots. Said person shall be eligible for an abatement of his property taxes based upon the difference between the value of his lot or lots as buildable parcels, and the reduced value of his lot or lots as nonbuildable parcels, as determined by the assessors, for any and all taxable years after the lot or lots were changed in classification by municipal action, up to and including the present taxable year. The simple interest that would have accrued on the overpayment each year shall be included in the value of the abatement granted to a person so affected by municipal action. If said person is aggrieved by the amount of the abatement, he shall have the right to file a complaint with the board authorized to hear and determine such complaints, for the county where the property taxed lies.