Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S2517

Introduced
12/4/23  
Engrossed
12/4/23  
Refer
12/7/23  
Engrossed
1/8/24  
Enrolled
1/11/24  
Chaptered
1/19/24  

Caption

Establishing a senior property tax deferral program in the city of Taunton

Impact

The implementation of S2517 is expected to positively impact elderly residents in Taunton by easing their financial burdens related to property taxes. By allowing eligible seniors to defer taxes, the bill aims to ensure they can remain in their homes without the immediate pressure of tax payments. However, it also establishes certain requirements that could complicate financial planning for these individuals, such as stipulations around tax recovery agreements and the potential accumulation of interest during the deferral period. This may lead to a larger financial obligation upon sale or transfer of the property.

Summary

Senate Bill S2517 proposes the establishment of a senior property tax deferral program specifically for the city of Taunton, Massachusetts. This legislation allows property owners aged 60 or older, who occupy their residence, to defer real estate property tax payments based on certain income thresholds and ownership criteria. Eligible individuals must have lived in the property for a minimum of five years, or they must be surviving spouses inheriting property under similar conditions. The intent of the bill is to provide financial relief for senior citizens who may find it challenging to pay annual property taxes while living on fixed incomes.

Contention

Notable points of contention surrounding S2517 include the potential implications for future property taxes and the responsibilities that accompany deferred payments. Critics may raise concerns that a tax deferment mechanism could lead to unintended consequences for heirs who must navigate the tax obligations left by deceased relatives. Additionally, there may be discussions regarding the effectiveness and scalability of such programs in other communities. Supporters argue this initiative is essential to protect vulnerable citizens from financial hardship, while opponents might emphasize the need for more comprehensive solutions to address the unique financial situations of seniors.

Companion Bills

MA S2368

Similar To Relative to property tax deferral for seniors in the city of Taunton

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

MA H5099

Similar To Relative to property tax classification in the city of Boston

MA H5114

Similar To Relative to property tax classification in the city of Boston

Similar Bills

No similar bills found.