Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3004 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3648 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3004
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	James Arciero
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act authorizing cities and towns to provide a residential exemption to senior citizens.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:James Arciero2nd Middlesex1/17/2025Peter Barbella1/17/2025Colleen M. Garry36th Middlesex1/25/2025 1 of 4
16	16	HOUSE DOCKET, NO. 3648 FILED ON: 1/17/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3004
18	18	By Representative Arciero of Westford, a petition (accompanied by bill, House, No. 3004) of
19	19	James Arciero, Peter Barbella and Colleen M. Garry for legislation to authorize municipalities to
20	20	provide residential exemptions to senior citizens. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 4128 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act authorizing cities and towns to provide a residential exemption to senior citizens.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 Chapter 59 of the general laws is hereby amended by inserting Section 5O, as appearing
32	32	2in the 2019 official edition, to read as
33	33	3 follows:
34	34	4 Section 5O. With respect to each parcel of real property classified as Class One,
35	35	5residential, in each city or town certified by the commissioner
36	36	6 to be assessing all property at its full and fair cash valuation, and at the option of the
37	37	7board of selectmen or mayor, with the approval of the city
38	38	8 council, as the case may be, there shall be an exemption equal to not more than 35 per
39	39	9cent of the average assessed value of all Class One, 2 of 4
40	40	10 residential, parcels within such city or town; provided, however, that such an exemption
41	41	11shall be applied only to the principal residence of a
42	42	12 Senior Citizen taxpayer of age 70 or more, as used by the taxpayer for income tax
43	43	13purposes. This exemption shall be in addition to any
44	44	14 exemptions allowable under section five; provided, however, that in no instance shall the
45	45	15taxable valuation of such property after all applicable
46	46	16 exemptions be reduced below ten per cent of its full and fair cash valuation, except
47	47	17through the applicability of clause Eighteenth of
48	48	18 section five. Where, under the provisions of section five, the exemption is based upon an
49	49	19amount of tax rather than on valuation, the reduction
50	50	20 of taxable valuation for purposes of the preceding sentence shall be computed by dividing
51	51	21the said amount of tax by the residential class tax
52	52	22 rate of the city or town and multiplying the result by one thousand dollars. For purposes
53	53	23of this paragraph, ''parcel'' shall mean a unit of real
54	54	24 property as defined by the assessors in accordance with the deed for such property and
55	55	25shall include a condominium unit.
56	56	26 In those cities and towns in which an exemption is made available hereunder, the Senior
57	57	27Citizen taxpayer aggrieved by the failure to receive
58	58	28 such residential exemption may apply for such residential exemption to the assessors, in
59	59	29writing, on a form approved by the commissioner, on 3 of 4
60	60	30 or before the deadline for an application for exemption under section 59.
61	61	31 A timely application filed hereunder shall, for the purposes of this chapter, be treated as a
62	62	32timely filed application pursuant to section fifty-nine.
63	63	33 For purposes of this section, with respect to real property owned by a cooperative
64	64	34corporation, as defined in section 4 of chapter 157B, that portion
65	65	35 which is occupied by a Senior Citizen member, of age 70 or more, pursuant to a
66	66	36proprietary lease as such member's domicile and is used as such member's
67	67	37 principal residence for income tax purposes shall be deemed to be real property owned by
68	68	38such member for purposes of this section, provided that the portion
69	69	39 of the real estate is represented by the member's share or shares of stock in the
70	70	40cooperative corporation and the percentage of such portion to the whole is the
71	71	41 percentage of such member's shares in the cooperative corporation to the total
72	72	42outstanding stock of the corporation, including shares owned by the
73	73	43 corporation. Such portion of such real property shall be eligible for exemption from
74	74	44taxation pursuant to this section if such member meets all requirements for
75	75	45 such exemption. Any exemption so provided shall reduce the taxable valuation of the real
76	76	46property owned by the cooperative corporation; provided, however,
77	77	47 that the reduction in taxes realized thereby shall be credited by the cooperative
78	78	48corporation against the amount of such taxes otherwise payable by or chargeable to such
79	79	49member. Nothing in this paragraph shall be construed to affect the tax status of any 4 of 4
80	80	50manufactured home or mobile home under this chapter, but shall apply to the land on which such
81	81	51manufactured home or mobile home is located if all other requirements of this paragraph are met.
82	82	52This paragraph shall take effect in a city or town upon its acceptance by the city or town.