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