Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1922

Introduced
2/16/23  

Caption

To ease the tax burden on older adults, people with disabilities and their caregivers

Impact

If passed, S1922 would modify several sections of the General Laws, particularly Chapter 59 and Chapter 62, broadening the scope of tax exemptions available to older adults and caregivers. It also aims to reform the existing senior circuit breaker tax credit, thereby enhancing financial support systems. Stakeholders, particularly in the elder care and disability advocacy communities, view this bill as a significant step toward mitigating economic challenges faced by these groups. The potential implications for property tax revenues at the local level may prompt discussions on funding mechanisms to support the bill's provisions.

Summary

Senate Bill S1922, titled 'An Act to ease the tax burden on older adults, people with disabilities and their caregivers', aims to provide financial relief to vulnerable populations in Massachusetts. The bill introduces measures such as means-tested property tax relief, enabling qualifying homeowners aged 65 and older, or those with disabilities, to receive exemptions on their property taxes based on income levels. This legislative effort seeks to make housing more affordable for seniors and people with disabilities who may struggle with their financial burdens due to fixed incomes or medical expenses.

Contention

The bill has sparked discussions among legislators and community members regarding its funding and overall impact on state revenues. Some critics argue that while the intent is noble, the financial implications for municipalities could lead to budget strains, particularly if a large number of participants claim exemptions. Furthermore, there are concerns about ensuring that the criteria for means-testing accurately identify those most in need without excluding eligible individuals due to overly stringent income requirements. The success of S1922 will depend on balancing the benefits to beneficiaries with the fiscal responsibilities of local governments.

Companion Bills

MA H42

Similar To Creating tax relief for affordability, competitiveness and equity

MA H2943

Similar To Relative to tax relief for low-income veterans

MA H2942

Similar To Relative to tax relief for low-income seniors

MA H4162

Similar To Relative to property tax relief for 100% disabled veterans

MA H4727

Replaced by Study Order

Similar Bills

CA SCA3

Property taxation: change in ownership: inheritance exclusion.

CA ACA24

Property taxation: transfer of base year value: disaster relief.

CA SB381

Surplus residential property: priorities, procedures, price, and fund: City of South Pasadena.

CA ACA7

Property taxation: intercounty base year value transfers.

CA SCA19

Property taxation: base year value transfers: qualified veterans.

CA ACA5

Motor vehicle fees and taxes: restriction on expenditures: appropriations limit.

CA SCA8

Property taxation: base year value transfers: persons with a severely disabled child.

CA SCA24

Property taxation: change in ownership: base year value transfer.