Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1842

Introduced
2/16/23  

Caption

Creating a local option property tax cap for low-income seniors

Impact

If enacted, S1842 would amend Chapter 59 of the General Laws to include provisions for recalculating assessments and tax rate changes annually for qualifying homeowners, with the lower of the two calculations prevailing as the property tax levy for that year. This could lead to significant changes in local revenue collections, as municipalities would need to adapt their budgeting and funding strategies to account for the potential decrease in property tax income. Nevertheless, the bill aims to enhance affordability for seniors, aiding them in managing their financial obligations while promoting stability in housing for this demographic.

Summary

Senate Bill S1842 aims to create a local option property tax cap specifically for low-income seniors in Massachusetts. The bill allows cities and towns the authority to impose a cap on property taxes for homeowners who are aged 65 or older, provided that these homeowners meet certain income and asset requirements. According to the bill, single applicants must have an income of $50,000 or less, whereas married applicants must meet a threshold of $60,000 or less, with asset allowances set at $75,000 not including primary residence and a registered motor vehicle. This legislation is designed to provide financial relief to a vulnerable demographic, ensuring that low-income seniors can remain in their homes without being disproportionately burdened by property tax increases.

Contention

Notably, the bill has sparked discussions around the balance of providing financial assistance to low-income seniors and the potential implications for local government revenues. Proponents argue that the bill is essential for safeguarding seniors from the escalating costs of living, particularly in areas where property values and taxes are rapidly increasing. Conversely, some opponents might express concerns regarding the strain on municipal budgets and the reliance on property taxes as a critical source of local revenue, questioning whether this could lead to reduced services for all residents due to budget constraints.

Companion Bills

MA S1840

Similar To Relative to tax relief for low-income seniors

MA H2944

Similar To Creating a local option property tax cap for low-income seniors

MA H2942

Similar To Relative to tax relief for low-income seniors

Similar Bills

No similar bills found.