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HOUSE DOCKET, NO. 4173 FILED ON: 2/21/2023
HOUSE . . . . . . . . . . . . . . . No. 3826
The Commonwealth of Massachusetts
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PRESENTED BY:
James C. Arena-DeRosa
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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 authorizing the town of Holliston to establish a means-tested senior citizen property tax
exemption.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:James C. Arena-DeRosa8th Middlesex2/21/2023 1 of 3
HOUSE DOCKET, NO. 4173 FILED ON: 2/21/2023
HOUSE . . . . . . . . . . . . . . . No. 3826
By Representative Arena-DeRosa of Holliston, a petition (accompanied by bill, House, No.
3826) of James C. Arena-DeRosa (by vote of the town) that the town of Holliston be authorized
to establish a means-tested senior citizen property tax exemption in said town. Revenue. [Local
Approval Received.]
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 authorizing the town of Holliston to establish a means-tested senior citizen property tax
exemption.
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. With respect to each qualifying parcel of real property classified as class
2one, residential in the Town of Holliston, there shall be an exemption from the property tax in an
3amount to be set annually by the Select Board as provided in Section 3. The exemption shall be
4applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall mean a
5unit of real property as defined by the Board of Assessors under the deed for the property and
6shall include a condominium unit. The exemption provided for in this section shall be in addition
7to any other exemptions allowed pursuant to the General Laws.
8 SECTION 2. The Board of Assessors of the Town of Holliston may deny an application
9for exemption if the board finds that the applicant has excessive assets that place the applicant
10outside of the intended recipients of the senior exemption established pursuant to this act. Real
11property shall qualify for the exemption pursuant to Section 1 if the following criteria are met: 2 of 3
12 (i) the qualifying real property is owned and occupied by a person whose prior year’s
13income would make the person eligible for the circuit breaker income tax credit pursuant to
14subsection (k) of Section 6 of Chapter 62 of the General Laws;
15 (ii) the qualifying real property is owned by a single applicant who was age 65 or older at
16the close of the previous year or jointly by persons who are 60 years of age or older, provided
17that not less than 1 joint owner was age 65 or older at the close of the previous year;
18 (iii) the qualifying real property is owned and occupied by the applicant or joint
19applicants as their domicile;
20 (iv) the applicant, or at least 1 of the joint applicants, has been domiciled and owned a
21home in the Town of Holliston for not less than 10 consecutive years before filing an application
22for the exemption;
23 (v) the maximum assessed value of the domicile is not greater than the prior year’s
24maximum assessed value for qualification for the circuit breaker income tax credit pursuant to
25subsection (k) of Section 6 of Chapter 62 of the General Laws, as adjusted annually by the
26Department of Revenue; and
27 (vi) the Board of Assessors has approved the application for the exemption.
28 SECTION 3. The Select Board of the Town of Holliston shall annually set the exemption
29amount provided for in Section 1; provided, however, that the amount of the exemption shall be
30not less
31 than 50 per cent and not more than 200 per cent of the amount of the circuit breaker
32income tax credit pursuant to subsection (k) of Section 6 of Chapter 62 of the General Laws for 3 of 3
33which the applicant qualified in the previous year. The total amount exempted by this act shall be
34allocated proportionally within the tax levy on all residential taxpayers.
35 SECTION 4. A person who seeks to qualify for the exemption pursuant to Section 1
36shall, before the deadline established by the Board of Assessors of the town of Holliston, file an
37application, on a form adopted by the Board of Assessors, with the supporting documentation of
38the applicant’s income and assets as described in the application. The application shall be filed
39each year for which the applicant seeks the exemption.
40 SECTION 5. No exemption shall be granted pursuant to this act until the Department of
41Revenue certifies a residential tax rate for the applicable tax year where the total exemption
42amount is raised by a burden shift within the residential tax levy.
43 SECTION 6. The exemption provided in this act shall expire 3 years after the effective
44date of this act; provided, however, that the Town of Holliston may reauthorize the exemption
45for additional 3-year intervals by a vote of the legislative body of the town.
46 SECTION 7. This act shall take effect upon its passage.