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SENATE DOCKET, NO. 1606 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1840
The Commonwealth of Massachusetts
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PRESENTED BY:
Adam Gomez
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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 tax relief for low-income seniors.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Adam GomezHampdenAdam Scanlon14th Bristol 1 of 1
SENATE DOCKET, NO. 1606 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1840
By Mr. Gomez, a petition (accompanied by bill, Senate, No. 1840) of Adam Gomez and Adam
Scanlon for legislation relative to tax relief for low-income seniors. 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 tax relief for low-income seniors.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 60A Section 1 of the Massachusetts General Laws is hereby amended by adding
2the following paragraph:
3 The excise imposed by this section shall not apply to a motor vehicle owned and
4registered by a citizen over the age of 65 whose annual income is at or below the federal poverty
5guideline. This exemption shall apply to not more than one motor vehicle owned and registered
6for the personal, noncommercial use of such senior citizen. After the assessors have allowed an
7exemption under this paragraph no further evidence of the existence of the facts required by this
8paragraph shall be required in any subsequent year in the city or town in which the exemption
9has been so allowed; provided, however, that the assessors may refuse to allow an exemption in
10any subsequent year if they become aware that the senior citizen did not satisfy all of the
11requisites of this section at the time the exemption was first granted.