Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3105 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. 244 FILED ON: 1/7/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3105
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Carmine Lawrence Gentile and 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 relative to the establishment of a means tested senior citizen property tax exemption.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Carmine Lawrence Gentile13th Middlesex1/7/2025David F. DeCoste5th Plymouth1/13/2025Michelle L. Badger1st Plymouth1/14/2025Steven J. Ouellette8th Bristol1/15/2025Kelly W. Pease4th Hampden1/14/2025James C. Arena-DeRosa8th Middlesex2/11/2025Colleen M. Garry36th Middlesex1/25/2025Joseph D. McKenna18th Worcester1/28/2025Danillo A. Sena37th Middlesex1/31/2025 1 of 4
16	16	HOUSE DOCKET, NO. 244 FILED ON: 1/7/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3105
18	18	By Representatives Gentile of Sudbury and DeCoste of Norwell, a petition (accompanied by bill,
19	19	House, No. 3105) of Carmine Lawrence Gentile, David F. DeCoste and others relative to the
20	20	establishment of a means tested senior citizen property tax exemption. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 2809 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 relative to the establishment of a means tested senior citizen property tax exemption.
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, as appearing in the 2022 Official Edition, is hereby
32	32	2amended by inserting after section 5N the following section:-
33	33	3 Section 5O. (a) As used in this section, the following words shall have the following
34	34	4meanings:--
35	35	5 “Parcel”, a unit of real property as defined by the assessors of the city or town under the
36	36	6deed for the property, including a condominium unit.
37	37	7 “Income”, taxpayer’s total income for the purposes of the circuit breaker income tax
38	38	8credit, as defined in paragraph (1) of subsection (k) of section 6 of chapter 62. 2 of 4
39	39	9 (b) In any city or town that accepts the provisions of this section, with respect to each
40	40	10qualifying parcel of real property classified as Class one, residential there shall be an exemption
41	41	11from the property tax equal to the total amount of tax that would otherwise be assessed without
42	42	12this exemption less the sum of: (i) 10 per cent of income, or such other percentage of income as
43	43	13determined under subsection (d); and (ii) the circuit breaker income tax credit under subsection
44	44	14(k) of section 6 of chapter 62 the applicant was eligible to receive in the year prior to the
45	45	15application being filed. In no event shall property taxes be reduced by more than 50 per cent by
46	46	16this exemption.
47	47	17 (c) The board of assessors may deny an application for an exemption pursuant to this
48	48	18section if they find the applicant has excessive assets that place them outside of the intended
49	49	19recipients of the senior exemption created by this section. Real property shall qualify for the
50	50	20exemption under subsection (b) if all of the following criteria are met:
51	51	21 (1) the real property is owned and occupied by a person whose prior year’s income did
52	52	22not exceed the income limit established in clause (i) of paragraph (3) of subsection (k) of section
53	53	236 of chapter 62 and adjusted pursuant to paragraph (4) of subsection (k) of section 6 of chapter
54	54	2462 for the prior year, whichever such income limit applies to the individual’s filing status;
55	55	25 (2) the real property is owned by a single applicant age 65 or older at the close of the
56	56	26previous year or jointly by persons either of whom is age 65 or above at the close of the previous
57	57	27year and if the joint applicant is 60 years of age or older;
58	58	28 (3) the real property is owned and occupied by the applicant or joint applicants as their
59	59	29domicile; 3 of 4
60	60	30 (4) the applicant or at least 1 of the joint applicants has been domiciled in the city or town
61	61	31for at least 10 consecutive years before filing an application for the exemption;
62	62	32 (5) the maximum assessed value of the domicile does not exceed (i) the prior year’s
63	63	33average assessed value of a single family residence for the city or town plus 10 per cent; and (ii)
64	64	34the valuation limit established in clause (ii) of paragraph (3) of subsection (k) of section 6 of
65	65	35chapter 62 and adjusted pursuant to paragraph (4) of said subsection (k) of said section 6 of said
66	66	36chapter 62 for the prior year; and
67	67	37 (6) the board of assessors has approved the application.
68	68	38 (d) The exemption under subsection (b) shall be in addition to any other exemption
69	69	39allowable under the General Laws; provided, however that there shall be a dollar cap on all the
70	70	40exemptions granted pursuant to this section equal to .5 per cent of the fiscal year’s total
71	71	41residential property tax levy for the city or town, including the levy for any regional high school
72	72	42if not included in the city’s or town’s tax levy at some subsequent date with the total exemption
73	73	43amount granted by this section allocated proportionally within the tax levy on all residential
74	74	44taxpayers. After the first year of such exemption, the total cap on the exemptions granted
75	75	45pursuant to this section shall be set annually by the board of selectmen, in the case of a town, the
76	76	46city manager, in the case of a city under a Plan E form of government, or the city council, in the
77	77	47case of all other cities, within a range of .5 to 1 per cent of the residential property tax levy for
78	78	48the city or town, including the levy for any regional high school. In the event that benefits to the
79	79	49applicants may be limited because the percentage established annually by the selectmen, city
80	80	50manager or city council would otherwise be exceeded, the benefits shall be allocated by raising
81	81	51the income percentage as required in subsection (b) as necessary to not exceed the cap. In the 4 of 4
82	82	52event the cap exceeds the need for the exemption, the total cap on the exemptions granted by this
83	83	53section shall be reduced to meet the need.
84	84	54 (e) A person who seeks to qualify for the exemption under subsection (b) shall, before the
85	85	55deadline established by the board of assessors, file an application, on a form to be adopted by the
86	86	56board of assessors, with the supporting documentation of the applicant’s income and assets as
87	87	57described in the application. The application shall be filed each year for which the applicant
88	88	58seeks the exemption.
89	89	59 (f) No exemption shall be granted under this section until the department of revenue
90	90	60certifies a residential tax rate for the applicable tax year where the total exemption amount is
91	91	61raised by a burden shift within the residential tax levy.
92	92	62 (g) The exemption under this section shall expire every three years after its acceptance or
93	93	63re-acceptance; provided, however, that a city or town which has accepted this section may re-
94	94	64accept this section for additional 3-year intervals by a vote of the legislative body of said city or
95	95	65town.