Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2048

Introduced
2/27/25  

Caption

Relative to property taxes and senior citizens

Impact

The bill's enactment is expected to have a significant impact on local property taxation practices throughout the state. By allowing municipalities the option to implement a tax freeze for qualifying seniors, it could provide much-needed financial relief to long-time residents. This reduction in property taxes could enable seniors to remain in their homes, promote community stability, and address potential displacement concerns. It is anticipated that this approach will foster a more favorable living environment for the elderly, while also encouraging the retention of residents in local communities.

Summary

Senate Bill S2048, titled 'An Act relative to property taxes and senior citizens,' seeks to amend existing property tax laws in Massachusetts specifically for individuals aged 65 and older. The core provision of the bill would allow cities and towns to reduce the property tax on eligible senior citizens' primary residences to the amount due in the fiscal year preceding their 65th birthday, provided they have lived in that municipality for at least 25 years. This initiative aims to ease the financial burden on long-term residents who may be struggling with fixed incomes during their retirement years.

Contention

Notably, discussions surrounding S2048 may involve points of contention related to funding and revenue generation for local governments. Opponents of the bill might argue that decreasing property tax revenue could adversely affect municipal budgets, impacting funding for essential services such as schools, public safety, and infrastructure. Some constituents may express concerns about the fairness and sustainability of tax breaks that are limited to a specific demographic, potentially leading to disparities in support for other vulnerable populations. As municipalities consider adopting these provisions, the balance between providing senior support and ensuring adequate funding for public services is likely to be a central theme in the ongoing dialogue.

Companion Bills

No companion bills found.

Previously Filed As

MA S1914

Relative to property taxes and senior citizens

MA S1901

Reducing senior citizen property taxes

MA S1921

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

MA H2835

Relative to a senior citizen volunteer property tax reduction

MA H2974

Relative to senior property tax deferral

MA S1847

Relative to senior property tax deferral

MA H2809

Relative to the establishment of a means tested senior citizen property tax exemption

MA S1894

Relative to the establishment of a means tested senior citizen property tax exemption

MA H2818

Relative to senior property tax deferral

MA H2798

Providing for a means tested senior citizen property tax exemption

Similar Bills

No similar bills found.