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SENATE DOCKET, NO. 2467 FILED ON: 2/21/2023
SENATE . . . . . . . . . . . . . . No. 2368
The Commonwealth of Massachusetts
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PRESENTED BY:
Marc R. Pacheco
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to property tax deferral for seniors in the city of Taunton.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Marc R. PachecoThird Bristol and PlymouthCarol A. Doherty3rd BristolPatricia A. Haddad5th BristolNorman J. Orrall12th Bristol 1 of 4
SENATE DOCKET, NO. 2467 FILED ON: 2/21/2023
SENATE . . . . . . . . . . . . . . No. 2368
By Mr. Pacheco, a petition (accompanied by bill, Senate, No. 2368) of Marc R. Pacheco, Carol
A. Doherty, Patricia A. Haddad and Norman J. Orrall (with approval of the mayor and city
council) for legislation relative to property tax deferral for seniors in the city of Taunton.
Revenue. [Local approval received]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to property tax deferral for seniors in the city of Taunton.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Notwithstanding clause Forty-first A of section 5 of chapter 59 of the
2General Laws, or any other general or special law to the contrary, and subject to sections 2 to 5,
3inclusive thereof, the board of assessors of the city of Taunton shall defer the real estate property
4tax payment for property of a person 60 years of age or older and occupied as their domicile, or a
5person who owns the same jointly with a spouse, either of whom is 60 years of age or older and
6occupied as their principal domicile, or of a person who owns the same jointly or is a tenant in
7common with another person to whom they are not married and is occupied as their principal
8domicile, if the person claiming the deferral either alone or together with their spouse had
9combined income during the preceding tax year of an amount not to exceed the income
10established by the board of assessors, provided that such person has owned and occupied as their
11domicile such real property in the city for 5 years or is a surviving spouse who inherits such real 2 of 4
12property and has occupied such real property as their domicile in the city for 5 years and who
13otherwise qualifies under this act.
14 SECTION 2. Any such person may, on or before December 15 of each year to which the
15tax relates or within 3 months after the date on which the bill or notice is first sent, whichever is
16later, apply to the board of assessors for a deferral of all or part of such real property from
17taxation during such year; provided, however, that in the case of real estate owned by a person
18jointly or as a tenant in common with a person not their spouse, a deferral shall not exceed that
19proportion of total valuation which the amount of their interest in such property bears to the
20whole tax due. The board of assessors shall grant such deferral provided that the owner or
21owners of such real property have entered into a tax deferral and recovery agreement with the
22board of assessors on behalf of the city.
23 The agreement shall provide that:
24 (1) no sale or transfer of such real property may be consummated unless the taxes which
25would otherwise have been assessed on such portion of the real property as is so exempt have
26been paid, with interest at the rate of 4 per cent per annum for the first year and at an annual rate
27set thereafter by the board of assessors provided that the rate set by the board of assessors shall
28never exceed 4 per cent per annum;
29 (2) the total amount of such taxes due, plus interest, for the current and prior years does
30not exceed 50 per cent of the owner's proportional share of the full and fair cash value of such
31real property;
32 (3) upon the demise of the owner of such real property, the heirs-at-law, assignees or
33devisees shall have first priority to the real property by paying in full the total taxes which would 3 of 4
34otherwise have been due, plus interest; provided, however, that if such heir-at-law, assignee or
35devisee is a surviving spouse who enters into a tax deferral and recovery agreement under this
36clause, payment of the taxes and interest due shall not be required during the life of such
37surviving spouse. Any additional taxes deferred, plus interest, on the real property under a tax
38deferral and recovery agreement signed by a surviving spouse shall be added to the taxes and
39interest which would otherwise have been due, and the payment of which has been postponed
40during the life of such surviving spouse, in determining the 50 per cent requirement of
41subparagraph (2);
42 (4) if the taxes due, plus interest, are not paid by the heir-at-law, assignee or devisee or if
43payment is not postponed during the life of a surviving spouse, such taxes and interest shall be
44recovered from the estate of the owner; and
45 (5) any joint owner or mortgagee holding a mortgage on such property has given written
46prior approval for such agreement, which written approval shall be made a part of such
47agreement.
48 SECTION 3. In the case of each tax deferral and recovery agreement entered into
49between the board of assessors and the owner or owners of such real property, the board of
50assessors shall forthwith cause to be recorded in the registry of deeds of the county or district in
51which the city is situated a statement of their action which shall constitute a lien upon the land
52covered by such agreement for such taxes as have been assessed under this act, plus interest as
53hereinafter provided. A lien filed pursuant to this act shall be subsequent to any liens securing a
54reverse mortgage, excepting shared appreciation instruments. The statement shall name the
55owner and shall include a description of the land adequate for identification. Unless such a 4 of 4
56statement is recorded the lien shall not be effective with respect to a bona fide purchaser or other
57transferee without actual knowledge of such lien. The filing fee for such statement shall be paid
58by the city and shall be added to and become a part of the taxes due.
59 SECTION 4. In addition to the remedies provided by this act, the recorded statement of
60the assessors provided for in this act shall have the same force and effect as a valid taking for
61nonpayment of taxes under section 53 of chapter 60 of the General Laws, except that: (1) interest
62shall accrue at the rate provided in this act until the conveyance of the property or the death of
63the person whose taxes have been deferred, after which time interest shall accrue at the rate
64provided in section 62 of said chapter 60; (2) no assignment of the municipality's interest under
65this act may be made pursuant to section 52 of said chapter 60; and (3) no petition under section
6665 of said chapter 60 to foreclose the lien may be filed before the expiration of 6 months from
67the conveyance of the property or the death of the person whose taxes have been deferred.
68 SECTION 5. This act shall take effect upon its passage.