1 of 1
HOUSE DOCKET, NO. 1743 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3167
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Jay D. Livingstone
_________________
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 expanding residential and senior tax exemptions.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Jay D. Livingstone8th Suffolk1/15/2025William F. MacGregor10th Suffolk2/26/2025 1 of 2
HOUSE DOCKET, NO. 1743 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3167
By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3167) of
Jay D. Livingstone and William F. MacGregor relative to residential and senior tax exemptions.
Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act expanding residential and senior tax exemptions.
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. Section 5C of Chapter 59 of the General Laws, as appearing in the 2024
2Official Edition, is hereby amended by striking out the figure “35” and replacing it with the
3following figure:- “50”.
4 SECTION 2. Section 5 of Chapter 59 of the General Laws, as appearing in the 2022
5Official Edition, is hereby amended in the Forty-First Clause by striking out the words “four
6thousand dollars”, and inserting in place thereof the following words “eight thousand dollars”, in
7each instance, in said chapter
8 SECTION 3. Section 5 of Chapter 59 of the General Laws, as appearing in the 2022
9Official Edition, is hereby amended in the Forty-First Clause by striking out the words “five
10hundred dollars”, and inserting in place thereof the following words “one thousand dollars”, in
11each instance, in said chapter 2 of 2
12 SECTION 4. Section 5 of Chapter 59 of the General Laws, as appearing in the 2022
13Official Edition, is hereby amended in the Forty-First Clause by striking out “less than six
14thousand dollars, or, if married, combined gross receipts with his spouse of less than seven
15thousand dollars,” and inserting in place thereof the following words “less than sixty thousand
16dollars, or, if married, combined gross receipts with his spouse of less than ninety thousand
17dollars or lesser amount as the municipality may set,”.
18 SECTION 5. Section 5 of Chapter 59 of the General Laws, as appearing in the 2022
19Official Edition, is hereby amended in the Forty-First Clause by striking out “in excess of
20seventeen thousand dollars, or if married, not in excess of twenty thousand dollars,” and
21inserting in place thereof the following words “in excess of seventy-five thousand dollars, or if
22married, not in excess of one hundred thousand dollars,”
23 SECTION 6. Section 5 of Chapter 59 of the General Laws, as appearing in the 2022
24Official Edition, is hereby amended in the Forty-first C1/2 Clause, by striking out the figure “5
25per cent” and inserting in place thereof the following figure:- “10 per cent”.
26 SECTION 5. Section 5 of Chapter 59 of the General Laws, as appearing in the 2024
27Official Edition, is hereby amended by striking out the figure “20 per cent” and inserting in place
28thereof the following figure:- “40 per cent”.