Bill Text: MA H2893 | 2009-2010 | 186th General Court | Introduced
Bill Title: Exempt certain long-term care facilities from property taxes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 9/23 at 1:00 PM in Hearing Room B2 [H2893 Detail]
Download: Massachusetts-2009-H2893-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Richard J. Ross
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act Relative to the Assessments of Long Term Care Facilities.
_______________
PETITION OF:
Name: |
District/Address: |
Richard J. Ross |
9th Norfolk |
Todd M. Smola |
1st Hampden |
Stephen L. DiNatale |
3rd Worcester |
Benjamin B. Downing |
Berkshire, Hampshire and Franklin |
Michael J. Rodrigues |
8th Bristol |
Scott P. Brown |
Norfolk, Bristol and Middlesex |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE HOUSE, NO. 3103 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act Relative to the Assessments of Long Term Care Facilities..
Be
it enacted by the Senate and House of Representatives in General Court
assembled, and by the authority of the same, as follows:
Section 5 of chapter 59 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following paragraph: -
Any real estate used as a long term care facility and owned by a Massachusetts entity, as defined in 105 CMR 151.020, in the Commonwealth shall be deemed exempt from the requirement to pay local real estate taxes if it: -
(a) is licensed by the department of public health;
(b) is owned by a charitable organization that has been determined by the Internal Revenue Service to be exempt form taxation pursuant to 26 CFR 501 (c) 3;
(c) did not pay local real estate taxes prior to the year 2003; and
provides room, board or care to elders at not more than the cost of delivering such room, board or care, or provides financial assistance to elders living in such long term care facility utilizing assets of the charitable organization.