Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H3911 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 4385 FILED ON: 6/5/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 3911
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Margaret R. Scarsdale and Michael P. Kushmerek
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act authorizing the town of Lunenburg to establish a means tested senior citizen property tax
13	13	exemption.
14	14	_______________
15	15	PETITION OF:
16	16	NAME:DISTRICT/ADDRESS :DATE ADDED:Margaret R. Scarsdale1st Middlesex6/5/2023Michael P. Kushmerek3rd Worcester6/5/2023 1 of 3
17	17	HOUSE DOCKET, NO. 4385 FILED ON: 6/5/2023
18	18	HOUSE . . . . . . . . . . . . . . . No. 3911
19	19	By Representatives Scarsdale of Pepperell and Kushmerek of Fitchburg, a petition (accompanied
20	20	by bill, House, No. 3911) of Margaret R. Scarsdale and Michael P. Kushmerek (by vote of the
21	21	town) that the town of Lunenburg be authorized to establish a means-tested senior citizen
22	22	property tax exemption in said town. Revenue. [Local Approval Received.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Third General Court
26	26	(2023-2024)
27	27	_______________
28	28	An Act authorizing the town of Lunenburg to establish a means tested senior citizen property tax
29	29	exemption.
30	30	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
31	31	of the same, as follows:
32	32	1 SECTION 1. With respect to each qualifying parcel of real property classified as class
33	33	2one, residential in the town of Lunenburg, there shall be an exemption from the property tax in
34	34	3an amount to be set annually by the board of assessors as provided in section 3. The exemption
35	35	4shall be applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall
36	36	5mean a unit of real property as defined by the board of assessors under the deed for the property
37	37	6and shall include a condominium unit. The exemption provided for herein shall be in addition to
38	38	7any other exemptions allowed under the General Laws.
39	39	8 SECTION 2. The board of assessors of the town of Lunenburg may deny an application
40	40	9for exemption if the board finds that an applicant has excessive assets that place the applicant
41	41	10outside of the intended recipients of the senior citizen tax exemption created by this act. Real
42	42	11property shall qualify for the exemption under section 1 if all of the following criteria are met: 2 of 3
43	43	12
44	44	13 (i)The qualifying real property is owned and occupied by an Applicant who has
45	45	14applied for and been granted the State’s Senior Circuit Breaker Tax Credit;
46	46	15
47	47	16 (ii)Each Applicant named in an application who has attained the eligibility age of
48	48	17 70 years for an elderly exemption in Luneburg under M.G.L. Chapter 59, Section 5,
49	49	18Clause 41(C) must have applied for and been granted this exemption;
50	50	19 (iii)Each Applicant named in an application has attained the age of 65 years by the
51	51	20close of the calendar year immediately preceding the year of application;
52	52	21 (iv)The Applicant has owned and occupied a home in the Town of Lunenburg, as his
53	53	22or her primary residence, for at least 15 consecutive years pre-dating and including the date of
54	54	23application;
55	55	24 (v)The Applicant has demonstrated to the satisfaction of the Lunenburg Board of
56	56	25Assessors that (s)he, and each co-applicant, owns no other significant assets such as, by way of
57	57	26nonlimiting example, a second home, a trust fund, securities, equities, and bonds.
58	58	27 (vi)The amount of relief granted to each Applicant under this program shall not
59	59	28exceed 100 percent of the Circuit Breaker Tax Credit for which the Applicant qualified in the
60	60	29previous year.
61	61	30 SECTION 3. The board of assessors of the town of Lunenburg shall annually set the
62	62	31exemption amount provided for in section 1 relative; provided, however, that the amount of the 3 of 3
63	63	32exemption shall not exceed the amount of the circuit breaker income tax credit pursuant to
64	64	33subsection (k) of section 6 of chapter 62 of the General Laws for which the applicant qualified in
65	65	34the previous year. The total amount exempted by this act shall be allocated proportionally within
66	66	35the tax levy on all taxpayers and shall not exceed 1 percent of the town-wide real property tax
67	67	36levy. To the extent that the total value of exemption requests timely received by the board of
68	68	37assessors exceeds 1 percent of the levy, the exemption amount for which each applicant has
69	69	38otherwise established eligibility shall be proportionally reduced by multiplying the established
70	70	39eligibility amount by a quotient equal to 1 percent of the levy divided by the total town-wide
71	71	40dollar value of exemption requests for which Applicants in the aggregate would be eligible in the
72	72	41absence of the cap represented by 1 percent of the levy.
73	73	42 SECTION 4. A person who seeks to qualify for the exemption under section 1 shall,
74	74	43before the deadline established by the board of assessors of the town of Lunenburg, file an
75	75	44application, on a form to be adopted by the board of assessors, with the supporting
76	76	45documentation of the applicant’s income and assets as described in the application. An applicant
77	77	46must submit an application, and demonstrate eligibility, for each year for which the applicant
78	78	47seeks the exemption.
79	79	48 SECTION 5. No exemption shall be granted under this act until the department of
80	80	49revenue certifies a residential tax rate for the applicable tax year where the total exemption
81	81	50amount is raised by a burden shift within the residential tax levy.
82	82	51 SECTION 6. This act may be revoked by an affirmative vote of a majority of town
83	83	52meeting voters at any annual or special town meeting. Any such revocation shall take effect 30
84	84	53days after an affirmative vote of town meeting.