MA H4411

Adds definitions for "attainable rental housing" for year-round residents and "qualified developer" (developers partnering with school districts or municipalities for employee housing) to Massachusetts housing law

Authorizes seasonal communities to establish progressive property tax rates distinguishing year-round occupied homes from vacant/seasonal properties, increase local restaurant meal tax to 1.5% for housing funds, and require developers of 10+ unit projects to either set aside up to 3 units for year-round housing or pay fees ($7,500-$15,000 per unit)

Grants seasonal communities right of first refusal to acquire tax liens on properties with 3 or fewer units at tax sale, with 10-day notice requirement to the collector

Increases zoning incentive payments for starter home districts from $3,000 to $10,000 per unit, with tiered payments ranging from $20,000 (up to 20 units) to $1.2 million (501+ units)

Requires seasonal communities to spend at least 30% of Community Preservation Act annual revenues on community housing, and allows transfer of unspent open space/historic preservation funds to housing after three consecutive fiscal years