Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2872

Introduced
2/16/23  
Refer
2/16/23  

Caption

Authorizing the establishment of a mean tested senior citizen property tax exemption

Impact

If enacted, HB 2872 would amend existing Massachusetts tax statutes by providing a new mechanism for seniors to secure financial relief, specifically targeting low-income individuals who are likely to feel the impact of rising property taxes. It allows local boards of assessors to set exemption amounts annually based on the previous year’s income tax credit received by the applicants. This approach may help stabilize housing for seniors, potentially reducing displacement risks due to financial hardship.

Summary

House Bill 2872 proposes the establishment of a means-tested property tax exemption for senior citizens in Massachusetts. Under this legislation, qualifying seniors aged 65 and older who meet specific income criteria will have an exemption applied to their residential property tax, helping to alleviate financial burdens associated with property ownership. The bill outlines that the exemption will be relative to the senior's eligibility for the circuit breaker income tax credit, thus linking financial relief directly to their income levels. The ultimate goal is to support seniors in maintaining their housing as they age.

Conclusion

In summary, House Bill 2872 seeks to introduce a critical support system for senior citizens facing economic challenges due to property taxes. While it provides an essential safety net, careful consideration of financial impacts on local governments and the equitable distribution of benefits will be necessary for the bill's successful implementation.

Contention

Debate surrounding the bill could center on the potential implications for local government revenues, as the property tax exemption would shift the tax burden across the remaining residential properties. Some legislators may express concerns regarding the financial sustainability of this measure and whether it adequately addresses the diverse needs of the senior population. Opponents might argue that without sufficient compensation mechanisms, the bill could lead to increased financial strain on municipalities, effectively setting off a chain reaction of budget adjustments that further complicate funding for local services.

Companion Bills

MA H2809

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

MA H2798

Similar To Providing for a means tested senior citizen property tax exemption

MA H2906

Replaces Relative to a certain property tax exemption for the elderly

Previously Filed As

MA H3865

Relative to reimbursing armed service members

MA H3863

Relative to COLA adjustments for veteran benefits

MA H3864

Relative to public employee benefits for military service members on active duty

MA H1633

Relative to pre-trial detention

MA H89

Providing for consumer protection in a digital economy

MA H3521

Relative to COLA adjustments for veteran benefits

MA H1637

Bringing the crime of leaving the scene of personal injury causing death within the jurisdiction of the district court

MA H1846

Bringing the crime of leaving the scene of personal injury causing death within the jurisdiction of the district court

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.