Housing (Property Taxes)

introduced · Massachusetts · Senate

SD 199: An Act streamlining housing permitting

This bill creates "Housing Priority Zones" to accelerate housing development. Properties in these zones must allow 50% more units than standard zoning (with lots ≤½ acre), include 40% affordable housing (per Chapter 40R), and use flexible zoning like cluster development. Developers earn 1.75 permit credits per unit in these zones, and affordable housing residents must verify income every three years to maintain eligibility. Additionally, property taxes for these zones are prorated based on when a permit is issued, reducing costs for new construction.

Topics ✓ HousingSupports HousingMandates 40% affordable housing in designated zones and accelerates development via permit credits, directly advancing affordable housing supply and development goals.95% confidence

Sub-Topics Affordable Housing Property Taxes Zoning

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introduced · Massachusetts · House

HD 1532: An Act authorizing a local affordable housing surcharge

HD 1532 authorizes cities and towns to impose a local surcharge of up to 2% on real estate taxes to fund affordable housing, but only after approval by a two-thirds vote of the local government and voter acceptance via ballot question. The surcharge applies to property taxes (not included in total tax calculations for certain limits) and funds must be deposited into an affordable housing trust. Exemptions include low-income housing, senior housing, commercial properties, and $100,000 per residential parcel. Cities may adjust the rate annually but cannot change it more than once per year, and funds remain dedicated to housing programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a local tax surcharge (up to 2%) on real estate to fund affordable housing, directly advancing public service funding through taxation.90% confidence ✓ HousingSupports HousingAuthorizes 2% real estate surcharge to fund affordable housing via local trust, with exemptions for low-income housing. Directly funds housing programs per bill's explicit purpose.95% confidence

Sub-Topics Fees & Licensing Property Tax Affordable Housing Housing Finance Property Taxes

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introduced · Massachusetts · House

HD 1653: An Act to ensure fair taxation of affordable housing

This bill amends property tax assessment rules to require local assessors to consider recorded restrictions on a property's use when determining its fair cash value for taxation. It specifically affects affordable housing properties that have legal limits on rent or sale prices documented in their deeds. The key change mandates that assessors factor these restrictions into valuation calculations, rather than treating all properties equally under current rules. This adjustment aims to ensure affordable housing is taxed based on its actual restricted use, potentially lowering tax burdens for qualifying properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdjusts property tax assessments for affordable housing by factoring in deed restrictions, reducing tax burden on lower-income housing properties.95% confidence ✓ HousingSupports HousingBill adjusts property tax assessments for affordable housing by factoring in deed restrictions on rent/sale prices, reducing tax burden to sustain affordability and prevent overvaluation of restricted properties.95% confidence

Sub-Topics Property Tax Affordable Housing Historic Preservation Property Taxes

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introduced · Massachusetts · House

HD 3252: An Act to promote Yes in God's Back Yard

HD 3252 allows religious organizations to build multifamily housing on their owned land without facing typical zoning restrictions. The bill specifies that such housing must meet density limits (e.g., up to 30 units per acre with 20% affordable units at ≤80% AMI), height (up to 4 stories/45 feet), setback, and parking requirements, while aligning with existing zoning if stricter. It directly affects religious organizations owning land, removing barriers to developing housing on their property. The bill also states such housing would generally be subject to property tax unless a municipality exempts it, and exempts it from additional development standards beyond state law.

Topics ✓ HousingSupports HousingMandates 20% affordable units at ≤80% AMI for religious org housing development, directly advancing affordable housing goals by removing zoning barriers while enforcing affordability requirements.90% confidence

Sub-Topics Affordable Housing Property Taxes Zoning

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passed · Massachusetts · Senate Feb 27, 2025

SD 58: An Act relative to tax credits for affordable housing

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2077) of Bruce E. Tarr for legislation relative to tax credits for affordable housing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax credits for affordable housing, a form of tax relief supporting public housing programs and lower-income housing initiatives.95% confidence ✓ HousingSupports HousingBill provides tax credits to fund affordable housing development, directly advancing the topic through revenue incentives.95% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance Property Taxes

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passed · Massachusetts · Senate Jul 9, 2026

S 2077: An Act relative to tax credits for affordable housing

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2077) of Bruce E. Tarr for legislation relative to tax credits for affordable housing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits for affordable housing, incentivizing development and aligning with fiscal support for public housing programs.95% confidence ✓ HousingSupports HousingBill provides tax credits to fund affordable housing development, directly advancing housing accessibility and affordability through revenue incentives.95% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance Property Taxes

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passed · Massachusetts · Senate Jul 22, 2026

S 1971: An Act creating a graduated deed excise tax for affordable housing

By Ms. Edwards, a petition (accompanied by bill, Senate, No. 1971) of Lydia Edwards for legislation to create a graduated deed excise tax for affordable housing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates graduated deed tax to generate revenue specifically for affordable housing, directly funding a public service program through fiscal means.95% confidence ✓ HousingSupports HousingCreates graduated deed excise tax revenue specifically for affordable housing funding, directly advancing housing affordability goals.92% confidence

Sub-Topics Affordable Housing Property Taxes

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passed · Massachusetts · House Mar 9, 2026

H 3166: An Act authorizing a local affordable housing surcharge

By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3166) of Jay D. Livingstone for legislation to authorize cities and towns to impose a local affordable housing surcharge on certain real property. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes a local tax surcharge (revenue-generating) for affordable housing funding, directly increasing government tax collection for a specific budget purpose.95% confidence ✓ HousingSupports HousingAuthorizes local surcharge to fund affordable housing programs, directly advancing housing affordability through dedicated revenue generation.95% confidence

Sub-Topics Fees & Licensing Affordable Housing Property Taxes

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passed · Massachusetts · House Mar 9, 2026

H 3164: An Act to ensure fair taxation of affordable housing

By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 3164) of David Paul Linsky relative to the classification of real property for purposes of taxation. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill aims for 'fair taxation of affordable housing' by adjusting property tax classification, aligning with tax relief for lower-income housing initiatives.95% confidence ✓ HousingSupports HousingBill ensures fair taxation of affordable housing via real property classification, reducing tax burdens to support affordability and development.90% confidence

Sub-Topics Affordable Housing Property Taxes

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passed · Massachusetts · House Apr 2, 2026

H 3278: An Act creating a graduated deed excise tax for affordable housing

By Representative Worrell of Boston, a petition (accompanied by bill, House, No. 3278) of Christopher J. Worrell for legislation to establish a graduated deed excise tax for affordable housing. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates graduated tax specifically to fund affordable housing, directly allocating revenue to a public service program per bill summary.95% confidence ✓ HousingSupports HousingCreates graduated deed tax revenue specifically for affordable housing funding, directly advancing housing access through dedicated financial mechanism.95% confidence

Sub-Topics Affordable Housing Housing Finance Property Taxes

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