Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1853

Introduced
2/16/23  

Caption

Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

Impact

The proposed pilot program could significantly alter state property tax laws by enabling eligible seniors to remain in their homes while managing their financial obligations. By allowing deferral of property taxes, this bill seeks to alleviate immediate economic pressures on seniors, potentially improving their quality of life. The commission will evaluate the potential impacts on economic stability among senior citizens, considering various income levels and their specific needs related to property tax legislation.

Summary

Senate Bill S1853 proposes the establishment of a special commission to investigate and study the feasibility of creating a state property tax deferral program for residents aged 65 and older in Massachusetts. This initiative aims to address the financial challenges faced by elderly homeowners, allowing them to defer property tax payments until certain conditions are met, such as selling the home or upon their death. The pilot program will assess participation rates and necessary funding models to effectively manage the program across various towns within the state.

Contention

While the bill is poised to offer relief to senior homeowners, there may be concerns regarding its long-term implications on local government revenues and the overall tax structure. Opponents could argue that deferring taxes might lead to larger financial burdens on the state and municipalities in the future, as deferred amounts accumulate interest and create a backlog of unpaid taxes. Additionally, the process of assessing eligibility and managing enrollments could also raise questions about administrative efficiency and effectiveness.

Additional_notes

The commission is tasked with submitting recommendations within a three-year timeframe, and its findings will likely play a crucial role in shaping any subsequent legislation related to property tax deferrals for seniors. The procedural structure outlined in the bill reflects a collaborative approach involving various stakeholders, indicating an intent to carefully consider the diverse needs of Massachusetts residents.

Companion Bills

MA H5086

Similar To To increase the income limit for Clause 41A, Senior Tax Deferral Program in Ipswich

MA S2656

Replaced by Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to programs, property taxes and other revenue matters.

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