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FILED ON: 12/1/2023
SENATE . . . . . . . . . . . . . . No. 2517
Senate, December 4, 2023 -- Substituted as a new draft (Senator Pacheco) for the Senate Bill
establishing a senior property tax deferral program in the city of Taunton (Senate, No. 2368).
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 establishing a senior property tax deferral program 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, the board of assessors of the
3city of Taunton shall defer the real estate property tax payment for property of a person who: (i)
4is 60 years of age or older and occupies the property as their domicile; (ii) owns the property
5jointly with the person’s spouse and occupies the property as the person’s principal domicile;
6provided, however, that either the person or the person’s spouse is 60 years of age or older; or
7(iii) owns the property jointly or as a tenant in common with a person who is not the person’s
8spouse and occupies the property as the person’s principal domicile; provided, however, that
9either the person or the joint tenant or tenant in common is 60 years of age or older. A tax
10deferment under this section shall only apply if the person claiming the deferral: (i) had
11combined income during the preceding tax year of an amount not to exceed the amount
12established by the board of assessors; provided, however, that if the person claiming the deferral
13is married, the person and the person’s spouse’s combined incomes shall not exceed the amount 2 of 4
14established by the board of assessors; and (ii)(A) has owned and occupied as their domicile the
15real property for not less than 5 years; or (B) is a surviving spouse who inherits such real
16property and has occupied such real property as their domicile for 5 years and who otherwise
17qualifies under this act.
18 SECTION 2. (a) A person who qualifies under section 1 may, not later than December 15
19of each year to which the tax relates or within 3 months after the date on which the bill or notice
20for such tax is first sent, whichever is later, apply to the board of assessors for a deferral of all or
21part of the real property from taxation during such year; provided, however, that in the case of
22real estate owned by a person jointly or as a tenant in common with a person who is not the
23person’s spouse, a deferral shall not exceed that proportion of total valuation which the amount
24of the person’s interest in such real property bears to the whole tax due. The board of assessors
25shall grant such deferral; provided, however, that the owner or owners of such real property have
26entered into a tax deferral and recovery agreement with the board of assessors on behalf of the
27city.
28 (b) The tax deferral and recovery agreement shall provide that:
29 (i) no sale or transfer of such real property may be consummated unless the taxes which
30would otherwise have been assessed on such portion of the real property as is so deferred have
31been paid, with interest at the rate of 4 per cent per annum for the first year and at an annual rate
32set thereafter by the board of assessors; provided, however, that the rate set by the board of
33assessors shall never exceed 4 per cent per annum; 3 of 4
34 (ii) the total amount of such taxes due, plus interest, for the current and prior years does
35not exceed 50 per cent of the owner's proportional share of the full and fair cash value of such
36real property;
37 (iii) upon the demise of the owner of such real property, the heir-at-law, assignee or
38devisee shall have first priority to the real property by paying in full the total taxes that would
39otherwise have been due, plus interest; provided, however, that if such heir-at-law, assignee or
40devisee is a surviving spouse who enters into a tax deferral and recovery agreement under this
41clause, payment of the taxes and interest due shall not be required during the life of such
42surviving spouse; provided further, that any additional taxes deferred, plus interest, on the real
43property under a tax deferral and recovery agreement signed by a surviving spouse shall be
44added to the taxes and interest which would otherwise have been due and the payment of which
45has been postponed during the life of such surviving spouse in determining the 50 per cent
46requirement of clause (ii);
47 (iv) if the taxes due, plus interest, are not paid by the heir-at-law, assignee or devisee or
48if payment is not postponed during the life of a surviving spouse, such taxes and interest shall be
49recovered from the estate of the owner; and
50 (v) any joint owner or mortgagee holding a mortgage on such real property has given
51written prior approval for such agreement, which written approval shall be made a part of such
52agreement.
53 SECTION 3. In the case of each tax deferral and recovery agreement entered into
54between the board of assessors and the owner or owners of real property pursuant to this act, the
55board of assessors shall forthwith cause to be recorded in the registry of deeds of the county or 4 of 4
56district in which the city is situated a statement of their action that shall constitute a lien upon the
57land covered by such agreement for such taxes as have been assessed under this act, plus interest,
58as hereinafter provided. A lien filed pursuant to this act shall be subsequent to any liens securing
59a reverse mortgage, excepting shared appreciation instruments. The statement shall name the
60owner and shall include a description of the land adequate for identification. Unless the
61statement is recorded, the lien shall not be effective with respect to a bona fide purchaser or other
62transferee without actual knowledge of such lien. The filing fee for such statement shall be paid
63by the city and shall be added to and become a part of the taxes due.
64 SECTION 4. In addition to the remedies provided by this act, the recorded statement of
65the assessors provided for in this act shall have the same force and effect as a valid taking for
66nonpayment of taxes under section 53 of chapter 60 of the General Laws, except that: (i) interest
67shall accrue at the rate provided in this act until the conveyance of the property or the death of
68the person whose taxes have been deferred, after which time interest shall accrue at the rate
69provided in section 62 of said chapter 60; (ii) no assignment of the municipality's interest under
70this act may be made pursuant to section 52 of said chapter 60; and (iii) no petition under section
7165 of said chapter 60 to foreclose the lien may be filed before the expiration of 6 months from
72the conveyance of the property or the death of the person whose taxes have been deferred.
73 SECTION 5. This act shall take effect upon its passage.