Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3078 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. 1937 FILED ON: 1/15/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3078
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	David F. DeCoste
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 to provide municipalities with the option to freeze residential tax rate or valuation for the
13	13	elderly with means tested criteria.
14	14	_______________
15	15	PETITION OF:
16	16	NAME:DISTRICT/ADDRESS :DATE ADDED:David F. DeCoste5th Plymouth1/15/2025 1 of 2
17	17	HOUSE DOCKET, NO. 1937 FILED ON: 1/15/2025
18	18	HOUSE . . . . . . . . . . . . . . . No. 3078
19	19	By Representative DeCoste of Norwell, a petition (accompanied by bill, House, No. 3078) of
20	20	David F. DeCoste for legislation to provide municipalities with the option to freeze residential
21	21	tax rate or valuation for the elderly with means tested criteria. Revenue.
22	22	[SIMILAR MATTER FILED IN PREVIOUS SESSION
23	23	SEE HOUSE, NO. 2823 OF 2023-2024.]
24	24	The Commonwealth of Massachusetts
25	25	_______________
26	26	In the One Hundred and Ninety-Fourth General Court
27	27	(2025-2026)
28	28	_______________
29	29	An Act to provide municipalities with the option to freeze residential tax rate or valuation for the
30	30	elderly with means tested criteria.
31	31	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
32	32	of the same, as follows:
33	33	1 - The city or town councils of the various cities and towns of the Commonwealth may
34	34	2provide, by ordinance, for the freezing of the rate and valuation of taxes on real income from all
35	35	3sources in excess of a figure as determined by the city council of the various cities and towns, to
36	36	4any person who is of the requisite age or older or to any person who is totally and permanently
37	37	5disabled, regardless of age and who does not have income from all sources in excess of a figure
38	38	6as determined by the city council of the various cities and towns; and provided, further, that the
39	39	7exemption is not allowed unless the person entitled to it has presented to the assessors, on or
40	40	8before the last day on which sworn statements may be filed with the assessors for the year for
41	41	9which the tax freeze is claimed, or for taxes assessed, evidence that he or she is entitled, which
42	42	10evidence shall stand as long as his or her legal residence remains unchanged. 2 of 2
43	43	11 -The board of assessors may deny an application for a freeze of tax or rate or valuation if
44	44	12they find the applicant has excessive assets that place them outside of the intended recipients of
45	45	13the senior exemption created by the legislative body of a municipality. Real property shall
46	46	14qualify if all of the following criteria are met: (1) A maximum valuation of real property as
47	47	15determined by the assessor; (2) the real property is owned and occupied by the applicant or joint
48	48	16applicants as their domicile; (3) the applicant or at least 1 of the joint applicants has been
49	49	17domiciled in the city or town for at least 10 consecutive years before filing an application for the
50	50	18exemption; (4) Income and assets of the applicant or joint applicant is not in excess of the
51	51	19parameter as determined by the legislative body of the city or town in which the applicant is
52	52	20applying; (5) The real property owned by a single applicant is of the requisite age determined by
53	53	21the legislative body of the city or town or older at the close of the previous year or jointly by
54	54	22persons either of whom have reached the required age or above at the close of the previous year
55	55	23and if the joint applicant is 65 years of age or older;
56	56	24 -The exemptions shall be in addition to any other exemption provided by law, and
57	57	25provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded
58	58	26indebtedness of the city or town.