Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3235 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. 165 FILED ON: 1/6/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3235
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Adam J. Scanlon and Simon Cataldo
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 tax relief for low-income seniors and veterans.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Adam J. Scanlon14th Bristol1/6/2025Simon Cataldo14th Middlesex1/6/2025 1 of 2
16	16	HOUSE DOCKET, NO. 165 FILED ON: 1/6/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3235
18	18	By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition
19	19	(accompanied by bill, House, No. 3235) of Adam J. Scanlon and Simon Cataldo relative to tax
20	20	relief for low-income seniors and veterans. Revenue.
21	21	The Commonwealth of Massachusetts
22	22	_______________
23	23	In the One Hundred and Ninety-Fourth General Court
24	24	(2025-2026)
25	25	_______________
26	26	An Act relative to tax relief for low-income seniors and veterans.
27	27	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
28	28	of the same, as follows:
29	29	1 SECTION 1. Chapter 60A Section 1 of the Massachusetts General Laws is hereby
30	30	2amended by adding the following paragraph:
31	31	3 The excise imposed by this section shall not apply to a motor vehicle owned and
32	32	4registered by a citizen over the age of 65 whose annual income is at or below the federal poverty
33	33	5guideline. This exemption shall apply to not more than one motor vehicle owned and registered
34	34	6for the personal, noncommercial use of such senior citizen. After the assessors have allowed an
35	35	7exemption under this paragraph no further evidence of the existence of the facts required by this
36	36	8paragraph shall be required in any subsequent year in the city or town in which the exemption
37	37	9has been so allowed; provided, however, that the assessors may refuse to allow an exemption in
38	38	10any subsequent year if they become aware that the senior citizen did not satisfy all of the
39	39	11requisites of this section at the time the exemption was first granted. 2 of 2
40	40	12 Section 2. Section 1 of chapter 60A of the General Laws, as appearing in the 2020
41	41	13Official Edition, is hereby amended by inserting after the ninth paragraph the following
42	42	14paragraph:-
43	43	15 The excise imposed by this section shall not apply to a motor vehicle owned and
44	44	16registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is
45	45	17equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more
46	46	18than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of
47	47	19such veteran. After the assessors have allowed an exemption under this paragraph, no further
48	48	20evidence of the existence of the facts required by this paragraph shall be required in any
49	49	21subsequent year in the city or town in which the exemption has been so allowed; provided,
50	50	22however, that the assessors may refuse to allow an exemption in any subsequent year if they
51	51	23become aware that the veteran does not continue to satisfy all of the requisites of this section at
52	52	24the time the exemption was first granted.