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HOUSE DOCKET, NO. 1983 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3204
The Commonwealth of Massachusetts
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PRESENTED BY:
James M. Murphy
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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 reducing tax liability for grandparents raising grandchildren.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:James M. Murphy4th Norfolk1/15/2025 1 of 2
HOUSE DOCKET, NO. 1983 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3204
By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No. 3204) of
James M. Murphy for legislation to authorize cities and towns to establish a tax exemption or
abatement program for grandparents raising grandchildren. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2904 OF 2023-2024.]
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 reducing tax liability for grandparents raising grandchildren.
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 5 of Chapter 59 of the General Laws, as appearing in the 2023 Official Edition, is
2hereby amended by adding the following section:
3 Section 5P: In any city or town which accepts the provisions of this section, the board of
4selectmen of a town or in a municipality having a town council form of government, the town
5council or the mayor with the approval of the city council in a city may establish a tax exemption
6or abatement program for persons who have a legal relationship as a grandparent raising a
7grandchild and are over the age of 55. In exchange for raising a grandchild, the city or town shall
8reduce the real property tax obligation of such person on his tax bills and any reduction so
9provided shall be in addition to any exemption or abatement to which any such person is
10otherwise entitled. Provided such reduction of the real property tax bill shall not exceed $1,000 2 of 2
11per child in a given tax year. It shall be the responsibility of the city or town to maintain a record
12for each taxpayer the total amount by which the real property tax has been reduced and to
13provide a copy of such record to the assessor in order that the actual tax bill reflect the reduced
14rate. A copy of such record shall also be provided to the taxpayer prior to the issuance of the
15actual tax bill. Such cities and towns shall have the power to create local rules and procedures for
16implementing this section in any way consistent with the intent of this section.
17 A city or town, by vote of its legislative body, subject to its charter, may adjust the
18exemption in this clause by allowing the maximum reduction of the real property tax bill to be
19based on a verified established legal relationship to the child(ren) in a given tax year.