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By Ms. Peisch of Wellesley, petition (accompanied by bill, House, No. 3065) of Alice Hanlon Peisch relative to the change in use of certain tax exempt property. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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By Ms. Peisch of Wellesley, petition (accompanied by bill, House, No. 3065) of Alice Hanlon Peisch relative to the change in use of certain tax exempt property. Revenue. |
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 relating to the change in use of certain tax exempt property. |
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 61A of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting the following new subsection after subsection 23: -
23(a). Whenever land which has been exempt from local property tax because of its ownership and/or use by a charitable organization, including but not limited to one primarily devoted to education and/or religion, shall change its use so that its primary purpose is no longer charitable as described above, the property shall cease to be exempt from such taxes and it shall be subject to additional taxes, hereinafter referred to as roll-back taxes, in the current tax year in which it ceases to qualify as exempt and in such of the four immediately preceding tax years in which the land was exempt. Such taxes will be computed and assessed as though the land were not exempt in those years.