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