MA S2981

Municipalities designated as seasonal communities may impose a real property transfer fee of up to 2% of the purchase price, paid by buyers, with revenue dedicated to affordable and attainable year-round housing; exemptions include transfers between family members, marital asset divisions, first-time homebuyers, and properties with existing affordability restrictions.

Housing units with year-round occupancy deed restrictions are exempt from local preference limitations under state affordable housing programs, and municipalities may establish residency-based or workforce-based preferences presumed consistent with fair housing laws.

Seasonal communities may expend housing funds with preferences for essential non-public workers including childcare providers, EMTs, paramedics, first responders, nonprofit employees, healthcare workers, and home health aides.

Year-round housing trusts in seasonal communities are exempt from procurement requirements (Chapter 30B), property and income taxes, and may merge with municipal affordable housing trusts while maintaining separate fund accounting.

At least 30% of room occupancy tax revenue in seasonal communities must be allocated to affordable housing and wastewater infrastructure, with the percentage escalating over three years; tiny homes and cottage colonies for year-round occupancy are deemed compliant with the state sanitary code if they meet jointly-established standards.