Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1921

Introduced
2/16/23  
Refer
2/16/23  
Report Pass
11/6/23  
Engrossed
2/1/24  
Refer
2/5/24  
Engrossed
5/13/24  
Enrolled
5/16/24  
Chaptered
5/23/24  

Caption

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

Impact

The establishment of this property tax exemption is expected to have a positive impact on senior residents in Norwell, helping them to stay in their homes longer and reducing their financial stress. The exemption will be set annually by the town’s board of assessors and is in addition to any other exemptions available under the state's general laws. It will work within the framework of existing tax relief programs, particularly targeting those who have lower incomes or financial resources, ensuring that the assistance is directed to those who need it most.

Summary

Bill S1921 is an act that authorizes the town of Norwell to establish a means-tested property tax exemption for senior citizens. Specifically, it seeks to provide property tax relief to qualifying homeowners who are 65 years of age or older, who claim the circuit breaker income tax credit, and have owned and occupied their property as their domicile for at least a decade. The exemption is designed to alleviate some of the financial burdens faced by older residents in maintaining their homes in an area where property taxes can be a significant concern.

Contention

While the bill has received local approval and is aimed at helping vulnerable populations, there may be concerns about its implementation and affordability. The bill states that the exemption cannot reduce property taxes by more than 50%, which raises questions on how such limits will impact local revenue in Norwell. Additionally, the bill allows the board of assessors to adjust the exemption based on the town’s financial circumstances, which may lead to variability in benefits over the years. Local residents could also view this as a financial commitment that could impact future budgets, prompting discussions on long-term fiscal responsibility.

Companion Bills

MA H2765

Similar To Authorizing the town of Norwell to establish a means tested senior citizen property tax exemption

MA H4560

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

MA H4920

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

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