Massachusetts 194th General Court Status: Introduced 1 D cosponsors

H3022 — An Act providing for property tax relief for small business owners

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 194th General Court. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

An Act providing for property tax relief for small business owners

Bill Text

  • Full text Current

How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill introduces a new property tax exemption for small commercial businesses in certain cities and towns.

  • Chapter 59, Section 5K

    Section 5K. With respect to each parcel of real property classified as class three, commercial, in each city or town certified by the commissioner to be assessing all property at its full and fair cash valuation, and at the option of the board of selectmen or mayor, with the approval of the city council, there shall be an exemption equal to not more than 10 percent of the average assessed value of all property classified as class 3 commercial property; provided, however, that such an exemption shall only be applied to property that is owned and occupied by a business that employed 50 persons or less in the year preceding the assessment date for the property; and provided further that such an exemption shall only apply to property with an assessed valuation below 1 million dollars. This exemption shall be in addition to any exemptions allowable under section 5. The value of exemption granted under this section shall be borne by the combined value of class 3 commercial property.

    This establishes a new property tax exemption for small businesses with certain conditions.

  • Chapter 151A, Section 64A

    Section 64A. The director shall on or before July first of each year provide to the chairman of the board of assessors in each city and town a list of all employers located in said city or town with an average annual employment of 50 persons or less during the previous year. The list shall be confidential and shall be used only by the assessor or employees duly designated by the assessors for the purpose of determining eligibility for property tax exemptions pursuant to section 5K of chapter 59.

    This requires the director to provide a confidential list of small employers to assessors for determining eligibility for the new property tax exemption.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 203 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (203)

203 members have not signed on to this bill.

Show all 203 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does H3022 do?
An Act providing for property tax relief for small business owners
Who sponsors H3022?
H3022 is sponsored by Bruce J. Ayers (Democrat).
What is the current status of H3022?
This bill died with 194th General Court. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track H3022?
Track H3022 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on H3022

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of H3022

Last checked for changes 4 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →