H3264 • 2025

An Act relative to payments in lieu of taxation by organizations exempt from the property tax

Taxes

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The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Erika Uyterhoeven
Last action: 2026-03-16
Official status: Accompanied a study order, see H5238
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to payments in lieu of taxation by organizations exempt from the property tax

An Act relative to payments in lieu of taxation by organizations exempt from the property tax By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.

What This Bill Does

An Act relative to payments in lieu of taxation by organizations exempt from the property tax By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No.
3264) of Erika Uyterhoeven, Christine P.
Barber and Natalie M.
Higgins relative to payments in lieu of taxation by organizations exempt from the property tax.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-03-16 House
Accompanied a study order, see H5238
2025-12-18 House
Reporting date extended to Friday, February 20, 2026
2025-10-07 Joint
Hearing rescheduled to 10/07/2025 from 01:00 PM-02:00 PM in A-2 and Virtual Hearing updated to New End Time
2025-09-26 Joint
Hearing scheduled for 10/07/2025 from 01:00 PM-05:00 PM in A-2
2025-02-27 House
Referred to the committee on Revenue
2025-02-27 Senate
Senate concurred

Official Summary Text

An Act relative to payments in lieu of taxation by organizations exempt from the property tax
By Representative Uyterhoeven of Somerville, a petition (accompanied by bill, House, No. 3264) of Erika Uyterhoeven, Christine P. Barber and Natalie M. Higgins relative to payments in lieu of taxation by organizations exempt from the property tax. Revenue.

Current Bill Text

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Bill H.3264

Chapter 59 of the General Laws, is hereby amended by adding after section 5N the following section:-

Section 5O. Notwithstanding the provisions of section 5 or any other general or special law to the contrary, in a city or town that votes to accept this section pursuant to section 4 of Chapter 4, an organization exempt from taxation under clause third of said section 5 owning total property valued at or above fifteen million shall make payments in lieu of taxation on all real and personal property owned by the organization in the city or town equal to 25 percent of the amount that would be paid if the property were not exempt from taxation. Provided however that High Public Payment Hospitals as determined by the Executive Office of Health and Human Services and as defined in Section 67 Chapter 118E, shall not be subject to the requirements of this subsection.

Any city or town that accepts this section shall adopt an ordinance or bylaw to provide for agreements between the municipality and organizations that may provide for exemptions from payment, consideration of community benefits as payment and administration of payments

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