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Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in exchange for a lien on their property.
Across the nation, more than $20 billion is waiting to be reclaimed by citizens who may not even know they may be owed cash from "unclaimed property," which can include uncashed paychecks, refunds ...
The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts ' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions". [1] The Massachusetts ATB hears and decides cases on appeal from state and local ...
Arguments that were presented in support of Question 1. Total state government spending is in excess of $47.3 billion. Total state revenues are in excess of $47.3 billion. The income tax is less than 27% of the state government's revenue. Municipal (city and town) government spending is more than $22 billion on top of state government spending ...
Taxing millionaires is a contentious issue—but Massachusetts is declaring early victory, with an announcement this week that the state’s tax on its highest earners has yielded $1.8 billion in ...
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Government of Massachusetts. The Commonwealth of Massachusetts is governed by a set of political tenets laid down in its state constitution. Legislative power is held by the bicameral General Court, which is composed of the Senate and House of Representatives. The governor exercises executive power with other independently elected officers: the ...
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