Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3931

Introduced
3/20/25  

Caption

Establishing a real estate transfer fee upon the transfer of residential property in the Town of Falmouth for the purpose of funding affordable housing

Summary

This bill authorizes the Town of Falmouth to impose a local real estate transfer fee on sales of residential property with a purchase price of $1 million or more. The fee is structured on a graduated basis: the first $1 million is exempt, then 1% applies to the portion above $1 million, 1.5% applies above $1.5 million, and 2% applies above $2 million. The fee would be paid by the seller at the time of transfer and collected by the town. All revenue from the fee must be deposited into the Falmouth Affordable Housing Fund, which may use the money for any purpose already authorized for that fund. The bill also defines key terms such as purchaser, seller, purchase price, real property interest, and time of transfer, and it sets out administrative procedures requiring an affidavit and fee payment or proof of exemption before a certificate is issued. The act would take effect 90 days after passage.

Impact

The bill would create a new local revenue source in Falmouth tied to high-value residential real estate transactions, while leaving the underlying state property transfer tax structure unchanged. It would authorize the town, acting through its Select Board, to collect the fee, enforce payment using remedies similar to those used for property tax collection, and adopt bylaws to implement the law so long as they remain consistent with the act. The measure also establishes exemptions for government transfers, corrective deeds, nominal transfers, court-ordered transfers, charitable and religious transfers, certain family transfers, and transfers of deed-restricted affordable housing units.

Sentiment

The available context suggests generally favorable sentiment, or at least sufficient local support, because the bill was filed by local representatives and is noted as having received local approval. The measure appears designed to address housing affordability in a community where high-priced residential sales may generate dedicated funding for affordable housing. No committee transcript or recorded vote is provided, so there is no evidence in the record here of formal opposition or debate at the state level.

Contention

The main policy issue is the use of a transfer fee on residential property sales, particularly because it applies to sellers of high-value homes and could be viewed as increasing transaction costs in the local housing market. Potential points of contention include the threshold at which the fee begins, the graduated rates, and whether the town should have authority to adjust the exemption amount by a two-thirds Town Meeting vote. Another possible issue is the breadth of the exemptions and the town’s ability to add implementation rules, though the bill expressly prohibits the town from reducing the statutory exemptions.

Companion Bills

No companion bills found.

Previously Filed As

MA H3043

Establishing a real estate transfer fee upon the transfer of property in the town of Concord

MA H4574

Establishing a real estate transfer fee upon the transfer of property in the town of Arlington

MA H4193

Establishing a real estate transfer fee upon the transfer of property in the city known as the town of Amherst

MA H5365

Amending the home rule charter of the town of Falmouth to create the Falmouth Licensing Commission

MA H4300

Establishing a real property transfer fee in the town of Chatham

MA H3903

Authorizing the town of Nantucket to impose a real estate transfer fee for affordable and workforce housing and related capital improvements

MA H4350

Authorizing the town of Brookline to levy a real estate transfer fee on certain real property transfers

MA HB530

Increasing the amount of revenue transfered from the real estate transfer tax to the affordable housing fund.

MA H5107

Relative to the charter and the town clerk in the town of Falmouth

MA S1937

Enabling a local option for a real estate transfer fee to fund affordable housing

Similar Bills

TX SB2139

Relating to the authority of the Texas Military Department to negotiate the release of a reversionary interest and certain other interests of the state in certain property in Palo Pinto County owned by the Palo Pinto County Livestock Association.

NJ S3679

Establishes "Uniform Real Property Transfer on Death Act."

HI HB1918

Relating To Taxation.

NJ A1819

Establishes "Uniform Real Property Transfer on Death Act."

CA SB592

Property tax: change in ownership: residential rental property.

MA H4300

Establishing a real property transfer fee in the town of Chatham

DE HB147

An Act To Amend Title 12, Title 18, Title 25, And Title 30 Of The Delaware Code Relating To The Uniform Real Property Transfer On Death Act.

MA H4350

Authorizing the town of Brookline to levy a real estate transfer fee on certain real property transfers