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| 2 | 2 | | HOUSE DOCKET, NO. 1724 FILED ON: 1/15/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3120 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | James K. Hawkins and David F. DeCoste |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act to provide municipalities with the option to freeze residential tax rate or valuation for the |
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| 13 | 13 | | elderly with means tested criteria. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :DATE ADDED:James K. Hawkins2nd Bristol1/15/2025Steven S. Howitt4th Bristol1/23/2025 1 of 2 |
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| 17 | 17 | | HOUSE DOCKET, NO. 1724 FILED ON: 1/15/2025 |
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| 18 | 18 | | HOUSE . . . . . . . . . . . . . . . No. 3120 |
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| 19 | 19 | | By Representatives Hawkins of Attleboro and DeCoste of Norwell, a petition (accompanied by |
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| 20 | 20 | | bill, House, No. 3120) of James K. Hawkins and Steven S. Howitt for legislation to provide |
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| 21 | 21 | | municipalities with the option to freeze residential tax rate or valuation for the elderly with |
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| 22 | 22 | | means tested criteria. Revenue. |
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| 23 | 23 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 24 | 24 | | SEE HOUSE, NO. 2930 OF 2021-2022.] |
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| 25 | 25 | | The Commonwealth of Massachusetts |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | In the One Hundred and Ninety-Fourth General Court |
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| 28 | 28 | | (2025-2026) |
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| 29 | 29 | | _______________ |
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| 30 | 30 | | An Act to provide municipalities with the option to freeze residential tax rate or valuation for the |
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| 31 | 31 | | elderly with means tested criteria. |
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| 32 | 32 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 33 | 33 | | of the same, as follows: |
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| 34 | 34 | | 1 - The city or town councils of the various cities and towns of the Commonwealth may |
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| 35 | 35 | | 2provide, by ordinance, for the freezing of the rate and valuation of taxes on real income from all |
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| 36 | 36 | | 3sources in excess of a figure as determined by the city council of the various cities and towns, to |
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| 37 | 37 | | 4any person who is of the requisite age or older or to any person who is totally and permanently |
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| 38 | 38 | | 5disabled, regardless of age and who does not have income from all sources in excess of a figure |
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| 39 | 39 | | 6as determined by the city council or select board of the various cities and towns; and provided, |
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| 40 | 40 | | 7further, that the exemption is not allowed unless the person entitled to it has presented to the |
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| 41 | 41 | | 8assessors, on or before the last day on which sworn statements may be filed with the assessors 2 of 2 |
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| 42 | 42 | | 9for the year for which the tax freeze is claimed, or for taxes assessed, evidence that he or she is |
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| 43 | 43 | | 10entitled, which evidence shall stand as long as his or her legal residence remains unchanged. |
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| 44 | 44 | | 11 -The board of assessors may deny an application for a freeze of tax or rate or valuation if |
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| 45 | 45 | | 12they find the applicant has excessive assets that place them outside of the intended recipients of |
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| 46 | 46 | | 13the senior exemption created by the legislative body of a municipality. |
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| 47 | 47 | | 14 A real property shall qualify if all of the following criteria are met: (1) A maximum |
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| 48 | 48 | | 15valuation of real property as determined by assessor; (2) the real property is owned and occupied |
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| 49 | 49 | | 16by the applicant or joint applicants as their domicile; (3) the applicant or at least 1 of the joint |
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| 50 | 50 | | 17applicants has been domiciled in the city or town for at least 10 consecutive years before |
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| 51 | 51 | | 18applying for the exemption; (4) Income and assets of the applicant or joint applicant is not in |
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| 52 | 52 | | 19excess of the parameter as determined by the legislative body of the city or town in which the |
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| 53 | 53 | | 20applicant is applying; (5) The real property owned by a single applicant is of the requisite age |
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| 54 | 54 | | 21determined by the legislative body of the city or town or older at the close of the previous year or |
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| 55 | 55 | | 22jointly by persons either of whom have reached the required age or above at the close of the |
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| 56 | 56 | | 23previous year and if the joint applicant is 65 years of age or older; |
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| 57 | 57 | | 24 -The exemptions shall be in addition to any other exemption provided by law, and |
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| 58 | 58 | | 25provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded |
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| 59 | 59 | | 26indebtedness of the city or town. |
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