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HOUSE DOCKET, NO. 944 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3099
The Commonwealth of Massachusetts
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PRESENTED BY:
William C. Galvin
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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 authorizing the establishment of a means tested senior citizen property tax exemption.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:William C. Galvin6th Norfolk1/14/2025 1 of 3
HOUSE DOCKET, NO. 944 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3099
By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 3099) of
William C. Galvin relative to the establishment of a municipal option means tested senior citizen
property tax exemption. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act authorizing the establishment of a means tested senior citizen property tax exemption.
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. In any city or town which accepts this section.
2 SECTION 2. With respect to each qualifying parcel of real property classified as Class
3One, Residential in the municipality, there shall be an exemption from property tax in an amount
4to be set annually by the Board of Assessors of the municipality, or the City Council or Select
5Board, to be decided by the legislative body at the time of adoption by the municipality, as
6provided for in section 3. The exemption shall be applied to the domicile of the taxpayer only.
7For the purposes of this act, ‘parcel’ shall be a unit of real property as defined by the Board of
8Assessors of the municipality under the deed for the property and shall include residential
9condominium units. The exemption provided for herein shall be in addition to any and all other
10exemptions allowed by the General Laws.
11 SECTION 3. Real property shall qualify for the exemption pursuant to Section 2 if all of
12the following criteria are met: 2 of 3
13 1. The qualifying real property is owned and occupied by a person whose prior calendar
14year’s income would make the person eligible for the circuit breaker income tax credit pursuant
15to Subsection (k) of Section 6 of Chapter 62 of the General Laws;
16 2. The qualifying real property is owned by a single applicant age 65 or older at the close
17of the previous calendar year or jointly by persons either of whom is age 65 or above at the close
18of the previous calendar year, if the joint applicant is 60 years of age or older;
19 3. The qualifying real property is owned and occupied by the applicant or joint applicants
20as their domicile;
21 4. The applicant or at least one of the joint applicants has been domiciled and owned real
22property in the municipality for at least 10 consecutive years before filing an application for the
23exemption;
24 5. The assessed value of the domicile is no greater than the prior fiscal year’s maximum
25assessed value for qualification for the circuit breaker income tax credit pursuant to said
26Subsection (k) of said Section 6 of said Chapter 62, as adjusted annually by the Department of
27Revenue, or the average single-family dwelling value for the municipality, to be decided by the
28legislative body at the time of adoption by the municipality; and
29 6. The local Board of Assessors has approved the application.
30 SECTION 4. The Board of Assessors for the municipality, or the City Council or Select
31Board, shall annually set the exemption amount provided for in section 2; provided that the
32amount of the exemption shall be within a range of fifty (50) percent to 200 (two hundred)
33percent of the amount of the circuit breaker income tax credit pursuant to Subsection (k) of 3 of 3
34Section 6 of Chapter 62 of the General Laws, as adjusted annually by the Department of
35Revenue, for which the applicant qualified in the previous year. The total amount to be exempted
36by this act shall be allocated proportionally within the tax levy on all residential taxpayers, or
37through the Assessors’ Overlay account, to be decided by the legislative body at the time of
38adoption by the municipality.
39 SECTION 5. A person who seeks to qualify for the exemption pursuant to section 2 shall,
40before the deadline established by the local Board of Assessors, file an application, on a form to
41be adopted by the local Board of Assessors, with the supporting documentation of the applicant’s
42income and assets as described in the application. The application shall be filed each fiscal year
43for which the applicant seeks the exemption. The local Board of Assessors may deny an
44application for an exemption pursuant to section 2 if they find the applicant has excessive assets
45that place the applicant outside the category of intended recipients of the senior exemption
46created by this act. A person who seeks to qualify for the exemption pursuant to section 2, but
47who also receives a M.G.L. Ch. 59 § 5 Clause 41A Tax Deferral, shall have their eligibility
48reviewed by the Board of Assessors to determine the amount of circuit breaker credit.
49 SECTION 6. No exemption shall be granted under this act until the Department of
50Revenue certifies a residential tax rate for the applicable tax year.