Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4560

Introduced
4/18/24  
Refer
4/18/24  
Refer
5/28/24  
Engrossed
7/2/24  
Engrossed
12/12/24  

Caption

Authorizing the town of Carlisle to establish a means tested senior citizen property tax exemption

Impact

Should H4560 be enacted, it will modify local property tax laws within the town of Carlisle. The bill stipulates that the exemption will apply only to residential properties classified under the respective guidelines, thus allowing eligible seniors to reduce their financial burden. By providing a clearer path to tax relief for seniors who meet specific income and asset criteria, the bill aims to address affordability in housing for this vulnerable demographic. The implementation of such a program could potentially lead to improved retention of senior residents in the community.

Summary

House Bill H4560 is aimed at enabling the town of Carlisle to establish a means-tested property tax exemption specifically for senior citizens. This bill allows qualifying seniors to receive an exemption from property taxes on their primary residence, with the amount of the exemption to be determined annually by the select board. This initiative is designed to provide financial relief to senior residents who may struggle with the cost of property taxes, enhancing their ability to remain in their homes during their retirement years.

Contention

There are elements of contention surrounding H4560, particularly regarding the qualifications for the exemption. The bill specifies income limits aligned with the 'circuit breaker income tax credit', which could create discussions about adequacy and fairness in determining eligibility. Questions may arise regarding what constitutes 'excessive assets' and how the exemptions impact the broader tax base. Some may argue that this local initiative, while beneficial for seniors, could impose additional financial responsibilities on other taxpayers within Carlisle.

Administrative considerations

The operational aspects of the bill require that applicants file annually for the exemption and that proper certification by the department of revenue is obtained concerning the residential tax rate before any exemption is granted. The yearly application requirement fosters a continuous evaluation of eligibility, which may necessitate additional administration by the town's assessors. Additionally, the policy has a sunset clause, expiring three years post-implementation, which introduces a review process to assess the program's effectiveness and financial sustainability.

Companion Bills

MA H4920

Similar To Relative to means tested senior citizen property tax exemptions in the town of Westford

Previously Filed As

MA H3044

Relative to tax exemptions for contributions to a 401(k) through a sole proprietorship

MA H1301

To eliminate asset limits for homeless shelters

MA H1412

Regarding district court jurisdiction of threats to use deadly weapons, explosives, chemical or biological agents, or other devices or substances capable of causing death, serious bodily injury or substantial property damage

MA H1604

Regarding district court jurisdiction of threats to use deadly weapons, explosives, chemical or biological agents, or other devices or substances capable of causing death, serious bodily injury or substantial property damage

MA H665

Clarifying the role of Governor’s Councillor on the ballot

MA H208

Providing for diaper changing stations in public buildings and accommodations

MA H3150

Advancing clean energy, equity, and innovation within municipal utilities

MA H2038

To prohibit the expansion of fossil fuel infrastructure for new construction in the town of Concord

Similar Bills

No similar bills found.