Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2907

Introduced
2/16/23  

Caption

Relative to providing better notices and protections in the process for collecting delinquent property taxes

Impact

The introduction of Bill H2907 is expected to positively impact state laws by establishing more stringent requirements for notifying property owners about tax delinquencies. This represents a significant shift towards prioritizing taxpayer awareness and rights, thereby potentially reducing the rate of unnecessary property foreclosures. Local municipalities will be required to adhere to the new standards when dealing with tax titles, ensuring that information is distributed in a manner that is understandable and accessible, particularly for residential properties. This requirement aims to protect the most vulnerable homeowners from losing their properties unknowingly.

Summary

House Bill 2907 aims to enhance the process of notifying taxpayers regarding delinquencies on property taxes in Massachusetts. With a focus on improving communication with taxpayers, the bill mandates that purchasers of tax receivables must inform the taxpayer and relevant municipal bodies within twelve business days of purchasing such receivables. This notice must include comprehensive information regarding the taxpayer’s rights and the processes involved in redeeming the property. By providing clearer guidelines and timelines for notifications, the bill intends to protect taxpayers from abrupt property losses due to failure to communicate vital information about delinquent taxes.

Contention

Noteworthy points of contention surrounding Bill H2907 include concerns regarding the implications for municipalities' administrative burdens. Some stakeholders might argue that the mandated notice protocols could overload municipal offices with additional paperwork and procedural complexity. Furthermore, businesses involved in the purchase of tax receivables may lobby against the stringent notification requirements, asserting that it could hinder their operations or complicate the sale process. Balancing the need for taxpayer protection with the efficiency of the tax collection process could present challenges during the legislative discussions.

Companion Bills

MA S1772

Similar To Relative to adjusting the senior circuit breaker

MA H4624

Replaced by Relative to municipal tax lien procedures and protections for property owners in the Commonwealth

Previously Filed As

MA HB853

Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

MA HB852

In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

MA HB261120

Concerning the implementation of the recommendations of the mobile home taxation task force, and, in connection therewith, modifying the process for the collection of delinquent property taxes to align with real property tax lien sale ...

MA H1275

Relative to fairness in debt collection

MA SB712

Modifies provisions relating to delinquent property taxes

MA HB600

AN ACT relating to the collection of delinquent tax bills.

MA HB2964

Changes the dates upon which property taxes are due and delinquent

MA SB1475

Modifies provisions relating to delinquent property taxes

MA SB26144

Concerning the collection of delinquent property taxes by tax lien sale, and, in connection therewith, modifying the structure and authority for treasurers to charge certain fees, amending the process for the sale of tax liens, and repealing...

MA HB159

AN ACT relating to the collection of delinquent tax bills.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.