Town of Belchertown, MA
Hampshire County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Meeting of the Town of Belchertown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Failure to pay taxes or charges — See Ch. 65, Art. I.
[Adopted 11-1-1999 STM by Art. 5]
It is the intent of the town to offer tax abatements to encourage the continued environmental cleanup and redevelopment of sites zoned for industrial and commercial use from or at which there has been a release of oil or hazardous material.
Property which may be the subject of tax abatement agreements pursuant by this article must:
A. 
Be a site or portion of a site from or at which there has been a release of oil or hazardous material;
B. 
Be owned by an eligible person, as that term is defined in MGL c.21E, § 2;
C. 
Be zoned for commercial or industrial use.
A. 
The Board of Assessors is hereby authorized to negotiate agreements from the abatement of real estate taxes (hereunder, "abatement agreements") with owners of eligible properties.
B. 
Abatement agreements may allow for reductions in outstanding taxes, interest and/or penalties.
C. 
Abatement agreements shall include, but not be limited to:
(1) 
The amount of outstanding real estate taxes;
(2) 
The percent of interest to accrue if determined applicable by the Town Collector-Treasurer and the property owner;
(3) 
The description of quantifiable monthly payments;
(4) 
The inception date of monthly payments;
(5) 
The date of the final payment;
(6) 
The late penalties to be imposed; and
(7) 
Any and all other contractual terms as arranged between the Board of Assessors and the property owner.
D. 
All abatement agreements shall be signed by the Chairman of the Board of Selectmen and the property owner, whose signatures shall be notarized, and attested to by Town Clerk.
E. 
Copies of all abatement agreements shall be provided to the Massachusetts Department of Environmental Protection, the United States Environmental Protection Agency, the Massachusetts Commissioner of Revenue, the Board of Selectmen and the property owner.
[Adopted 5-13-2019 ATM by Art. 45]
This chapter is adopted pursuant to and in accordance with MGL c. 58, § 8C, which was accepted by the Town on May 13, 2019.
This affordable housing tax abatement bylaw is enacted to encourage the development of affordable housing as defined in MGL c. 60, § 1, or affordable housing and commercial sites ("qualifying sites").
Qualifying sites that may be the subject of a tax abatement under this article shall:
A. 
Be owned by a new owner ("eligible owner") who is not liable for any of the outstanding charges secured by the Town's lien; and
B. 
Be available for affordable housing or affordable housing and commercial uses under the Town's Zoning Bylaw,[1] including any special permits or variances.
[1]
Editor's Note: See Ch. 145, Zoning.
Any eligible owner may apply for an abatement under this chapter by obtaining an application for an affordable housing tax abatement from the Treasurer's office. Such application may require any information or documents that the Treasurer deems necessary to process the application.
In accordance with the requirements of MGL c. 58, § 8C, tax abatements granted under this chapter shall be pursuant to an agreement as set forth herein.
A. 
An Affordable Housing Tax Abatement Review Committee ("Committee") is hereby established and authorized to negotiate agreements for the abatement of real estate taxes ("abatement agreements") with eligible owners for qualifying sites, subject to approval by the Board of Selectmen. The Committee shall consist of the Assessor, the Treasurer, the Town Planner, and a member of the Board of Selectmen appointed by the Chair of the Board of Selectmen.
B. 
Abatement agreements may provide for reductions up to 75% of the outstanding real estate taxes and up to 100% of the outstanding interest and/or penalties on the qualifying site.
C. 
Abatement agreements shall include, but not be limited to, terms addressing the following:
(1) 
The amount of outstanding real estate taxes;
(2) 
The interest to accrue, if any;
(3) 
The amount of monthly payments;
(4) 
The commencement date for such monthly payments;
(5) 
The date of final payment;
(6) 
The late penalties to be imposed;
(7) 
The number of affordable units;
(8) 
Any and all other terms of repayment and any other terms negotiated by the Committee and the eligible owner and approved by the Board of Selectmen.
D. 
Copies of all abatement agreements shall be:
(1) 
Signed by the Board of Selectmen and the eligible owner, whose signatures shall be notarized;
(2) 
Attested to by the Town Clerk;
(3) 
Approved as to compliance with this chapter by the Treasurer;
(4) 
Provided to the eligible owner, the Board of Selectmen, the Massachusetts Department of Housing and Community Development, and the Massachusetts Commissioner of Revenue;
(5) 
Maintained in the Treasurer's office and the Assessor's office.