An Act repealing the property tax exemption for Massport lessees

HD 930 repeals a property tax exemption that previously allowed businesses leasing space from the Massachusetts Port Authority (Massport) to avoid paying local property taxes on those leased properties. This change directly affects businesses leasing Massport facilities (like airport or port space) for profit, requiring them to pay annual property taxes directly to their local town, as if they owned the property. The bill modifies existing law to shift the tax burden from Massport to the lessee, while clarifying that taxes paid by lessees cannot be enforced through property seizure but can use standard tax collection methods. It does not change Massport's overall tax status or apply to properties not leased for profit.