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HOUSE DOCKET, NO. 2933 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2974
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Tommy Vitolo and David M. Rogers
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to senior property tax deferral.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Tommy Vitolo15th Norfolk1/19/2023David M. Rogers24th Middlesex1/19/2023Bud L. Williams11th Hampden1/20/2023Patricia D. JehlenSecond Middlesex1/20/2023Simon Cataldo14th Middlesex1/31/2023Vanna Howard17th Middlesex1/31/2023Ryan M. Hamilton15th Essex2/2/2023Samantha Montaño15th Suffolk2/21/2023Russell E. Holmes6th Suffolk2/22/2023James C. Arena-DeRosa8th Middlesex2/22/2023Jennifer Balinsky Armini8th Essex2/26/2023Rodney M. Elliott16th Middlesex2/27/2023Jacob R. OliveiraHampden, Hampshire and Worcester3/13/2023 1 of 5
HOUSE DOCKET, NO. 2933 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2974
By Representatives Vitolo of Brookline and Rogers of Cambridge, a petition (accompanied by
bill, House, No. 2974) of Tommy Vitolo, David M. Rogers and others relative to senior property
tax deferral. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to senior property tax deferral.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2020
2Official Edition, is hereby amended by striking out clause Forty-first A and inserting in place
3thereof the following :-
4 Forty-first A, Real property, to an amount determined as hereinafter provided, of a person
565 years of age or over and occupied by said person as their domicile, of a person who owns the
6same jointly with their spouse, either of whom is 65 years of age or over, and occupied as their
7domicile, or of a person who owns the same jointly or as a tenant in common with a person not
8their spouse and occupied by said person as their domicile; provided, that said person, or said
9person and their spouse, if married, had, during the preceding year, gross receipts from all
10sources not in excess of the amount of income for a single individual who is not head of
11household or spouses filing a joint return, respectively, as determined by the commissioner of
12revenue for the purposes of subsection (k) of section 6 of chapter 62. In computing the gross 2 of 5
13receipts of such an applicant or of such an applicant and their spouse, if married, ordinary
14business expenses and losses may be deducted but not personal and family expenses.
15 Any such person may, on or before the deadline for an application for exemption under
16section 59, apply to the board of assessors for an exemption of such real property from taxation
17during such year; provided, however, that in the case of real estate owned by a person jointly or
18as a tenant in common with a person not such person's spouse, the exemption shall not exceed
19that proportion of total valuation which the amount of such person's interest in such property
20bears to the whole tax due. During each fiscal year, the board of assessors shall notify a property
21owner, in writing and via telephone, who has previously entered into a tax deferral and recovery
22agreement pursuant to this subsection, of the deadline to apply for exemption. The board of
23assessors shall grant such exemption provided that the owner or owners of such real property
24have entered into a tax deferral and recovery agreement with said board of assessors on behalf of
25the city or town. The said agreement shall provide:
26 (1) that no sale or transfer of such real property may be consummated unless the taxes
27which would otherwise have been assessed on such portion of the real property as is so exempt
28have been paid, with interest at the rate of the greater of (i) the municipality’s most recent
29municipal bond rate if the municipality has bonded within the preceding 3 years or (ii) the most
30recent bond rate of the commonwealth, or such lesser rate as may be determined by the
31legislative body of the city or town, subject to its charter, no later than the beginning of the fiscal
32year to which the tax relates; 3 of 5
33 (2) that the total amount of such taxes due, plus interest, for the current and prior years
34does not exceed 50 per cent of the owner's proportional share of the full and fair cash value of
35such real property;
36 (3) that upon the demise of the owner of such real property, the heirs-at-law, assignees or
37devisees shall have first priority to said real property by paying in full the total taxes which
38would otherwise have been due, plus interest; provided, however, if such heir-at-law, assignee or
39devisee is a surviving spouse who enters into a tax deferral and recovery agreement under this
40clause, payment of the taxes and interest due shall not be required during the life of such
41surviving spouse. Any additional taxes deferred, plus interest, on said real property under a tax
42deferral and recovery agreement signed by a surviving spouse shall be added to the taxes and
43interest which would otherwise have been due, and the payment of which has been postponed
44during the life of such surviving spouse, in determining the 50 per cent requirement of
45subparagraph (2);
46 (4) that if the taxes due, plus interest, are not paid by the heir-at-law, assignee or devisee
47or if payment is not postponed during the life of a surviving spouse, such taxes and interest shall
48be recovered from the estate of the owner; and
49 (5) that any joint owner or mortgagee holding a mortgage on such property has given
50written prior approval for such agreement, which written approval shall be made a part of such
51agreement.
52 In the case of each tax deferral and recovery agreement entered into between the board of
53assessors and the owner or owners of such real property, said board of assessors shall forthwith
54cause to be recorded in the registry of deeds of the county or district in which the city or town is 4 of 5
55situated a statement of their action which shall constitute a lien upon the land covered by such
56agreement for such taxes as have been assessed under the provisions of this chapter, plus interest
57as hereinafter provided. A lien filed pursuant to this section shall be subsequent to any liens
58securing a reverse mortgage, excepting shared appreciation instruments. The statement shall
59name the owner or owners and shall include a description of the land adequate for identification.
60Unless such a statement is recorded the lien shall not be effective with respect to a bona fide
61purchaser or other transferee without actual knowledge of such lien. The filing fee for such
62statement shall be paid by the city or town and shall be added to and become a part of the taxes
63due.
64 In addition to the remedies provided by this clause, the recorded statement of the
65assessors provided for in this clause shall have the same force and effect as a valid taking for
66nonpayment of taxes under the provisions of section 53 of chapter 60, except that: (1) interest
67shall accrue at the rate provided in this clause until the conveyance of the property or the
68expiration of 1 year after the death of the person whose taxes have been deferred, after which
69time interest shall accrue at the rate provided in section 62 of chapter 60; (2) no assignment of
70the municipality's interest under this clause may be made pursuant to section 52 of chapter 60;
71(3) no petition under section 65 of chapter 60 to foreclose the lien may be filed before the
72expiration of 6 months from either the conveyance of the property or the expiration of 1 year
73from the death of the person whose taxes have been deferred.
74 The board of assessors shall notify a property owner who has entered into a tax deferral
75and recovery agreement pursuant to this subsection at least annually, in writing, of the current
76balance owed under the agreement. 5 of 5
77 SECTION 2. Section 1 of this act shall apply to taxes assessed for fiscal years beginning
78on or after July 1, 2025.