Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S2508

Introduced
11/20/23  
Refer
11/20/23  
Report Pass
1/22/24  
Engrossed
2/8/24  
Refer
2/12/24  
Engrossed
2/29/24  
Enrolled
3/4/24  
Chaptered
3/11/24  

Caption

Relative to real property tax deferrals in the town of Hamilton

Impact

Should S2508 be enacted, it would amend existing Massachusetts tax laws that govern real property tax deferrals. Specifically, this modification would allow Hamilton to set income thresholds that are more permissive than previous state limits, thereby adapting to the economic realities of its residents. This could provide significant financial relief to certain taxpayers in Hamilton, particularly those who might be asset-rich but income-constrained, allowing them to defer property taxes until a later date.

Summary

Senate Bill S2508, titled 'An Act relative to real property tax deferrals in the town of Hamilton', seeks to provide the town of Hamilton with greater flexibility regarding tax deferral policies. This new bill allows the town's select board to adopt a maximum qualifying gross receipts amount that exceeds the current limitations established under the state's General Laws. This provision aims to offer a means for residents with higher incomes to potentially benefit from tax deferral options, contingent on local votes and decisions of the select board.

Conclusion

Overall, S2508 represents a strategic attempt by local officials in Hamilton to manage property tax obligations more effectively while addressing the needs of their constituents. Its potential success may hinge on the broader acceptance of localized tax reform initiatives and the accountability measures put in place to ensure that these changes serve the community's best interests.

Contention

The bill's primary point of contention revolves around local autonomy and the equitable distribution of tax benefits. Some legislators and community members may question the fairness of allowing stricter income limits that could favor wealthier individuals at the expense of funding for essential public services. There may also be concerns regarding the implications of these changes on the town's tax base and the potential for increased financial strain on local government budgets if too many residents opt for deferrals.

Companion Bills

MA H2919

Similar To Relative to property tax deferrals for seniors

Previously Filed As

MA H4143

Relative to real property tax deferrals in the town of Wellesley

MA H3156

To increase the income limit for Clause 41A, Senior Tax Deferral Program in Ipswich

MA H5086

To increase the income limit for Clause 41A, Senior Tax Deferral Program in Ipswich

MA H2818

Relative to senior property tax deferral

MA H3114

Relative to senior property tax deferral

MA H2974

Relative to senior property tax deferral

MA S1847

Relative to senior property tax deferral

MA S2018

Relative to senior property tax deferral

MA H3272

Relative to senior property tax deferral

MA H4784

Authorizing the town of North Reading to establish a means tested senior citizen property tax exemption

Similar Bills

No similar bills found.