Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S2515

Introduced
11/30/23  
Refer
11/30/23  
Report Pass
1/22/24  
Engrossed
3/25/24  
Refer
3/28/24  
Engrossed
5/16/24  
Enrolled
5/20/24  
Chaptered
5/30/24  

Caption

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

Impact

The bill is expected to lead to changes in local taxation policies by establishing a means-tested framework for property tax exemptions specifically focused on seniors. Qualifying applicants would need to meet certain income and asset criteria to receive the exemption, which ties the eligibility to the circuit breaker income tax credit thresholds. This measure aims to provide benefits to residents who have been long-standing members of the community, particularly those who have owned and resided in their homes in Easton for a minimum of ten consecutive years.

Summary

Bill S2515, also known as 'An Act authorizing the town of Easton to establish a means tested senior citizen property tax exemption,' seeks to provide property tax relief for eligible senior citizens in the town of Easton, Massachusetts. The proposed legislation allows the local select board to determine the amount of tax exemption, which will be applicable to residential properties owned and occupied by qualifying individuals. This exemption is positioned to alleviate some financial burdens among the senior population, acknowledging their typically fixed income and possibly rising living expenses.

Contention

While supporters argue that this bill addresses the financial challenges faced by seniors, providing them with essential tax relief, there may be concerns regarding the implementation and administrative burden placed on the town's board of assessors. The requirement for annual applications and the potential for denial based on asset evaluation might create confusion or deter eligible seniors from applying. Additionally, the bill stipulates that the exemption automatically expires after three years unless renewed by subsequent legislation, which may lead to uncertainties for those relying on this form of assistance.

Companion Bills

MA H4262

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

MA H4560

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

MA H4615

Similar To Similar Bills

MA H4848

Similar To Authorizing the town of Hopkinton to establish a means-tested senior citizen property tax exemption for school building construction projects

MA H4920

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

Previously Filed As

MA H3099

Authorizing the establishment of a means tested senior citizen property tax exemption

MA H2765

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

MA S1921

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

MA H4560

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

MA H3807

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

MA H3826

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

MA H3911

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

MA H4784

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

MA H4225

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

MA H2810

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

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

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

CA AB245

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

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

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

CA SB1091

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

HI HB1398

Relating To Property.