Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1847

Introduced
2/16/23  
Refer
2/16/23  
Refer
3/14/24  

Caption

Relative to senior property tax deferral

Impact

If passed, S1847 would amend Section 5 of Chapter 59 in the Massachusetts General Laws, thereby altering how property taxes for seniors are calculated and deferred. Under the proposed amendments, the income limits for seniors seeking tax deferrals would be adjusted to reflect inflation and changing economic conditions. The law would grant property tax relief while still ensuring that eventual payments are made, as these deferred taxes would become a lien against the property and be payable upon sale or transfer of the property, or the owner's death.

Summary

Bill S1847, titled 'An Act Relative to Senior Property Tax Deferral,' aims to facilitate property tax relief for seniors aged 65 and older in Massachusetts. It proposes amendments to existing laws, specifically targeting older adults who occupy the property as their primary residence. The bill allows eligible homeowners to apply for a deferral of property tax payments under specified income thresholds, thereby reducing their immediate financial burdens related to housing costs, which is especially critical for seniors on fixed incomes.

Contention

Debate surrounding S1847 may focus on several key points, including the adequacy of the income thresholds set for eligibility and the potential impact on local tax revenues. Supporters argue that the deferral would provide much-needed financial assistance to seniors, allowing them to remain in their homes without the immediate pressure of tax payments. However, critics may raise concerns about the long-term financial implications for municipalities and the fairness of placing a lien on properties as it might affect seniors' heirs or future property transactions. Additionally, discussions could center on whether additional safeguards are necessary to ensure that vulnerable populations are adequately protected.

Additional_notes

S1847 aligns with the growing number of legislative efforts aimed at supporting seniors, especially in light of increasing property values and living costs. By enabling seniors to defer property taxes, the bill reflects a recognition of the financial challenges faced by this demographic and an attempt to alleviate some of the pressures they encounter.

Companion Bills

MA S2445

Similar To Relative to real property in Lowell

MA S2466

Similar To Authorizing the town of Provincetown to impose a 0.5% real estate transfer fee

MA S2493

Similar To Relative to real property tax abatements for active duty military personnel in the town of Sutton

MA S2596

Similar To To further clear titles to real property affected by technical irregularities in recorded instruments

Previously Filed As

MA S1338

Relative to employee definition harmonization

MA S1336

Relative to banning noncompetition agreements in the Commonwealth

MA S181

Relative to the types of identification allowed to purchase alcohol

MA S2247

Relative to the annual fee for veterans' license plates

MA S1691

To protect gender pay equity

MA S1192

Relative to banning noncompetition agreements in the Commonwealth

MA S1190

Relative to ensuring unemployment-insurance access by preventing employee misclassification

MA S51

Relative to equal opportunity for craft cooperatives

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