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HOUSE DOCKET, NO. 1029 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3252
The Commonwealth of Massachusetts
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PRESENTED BY:
Thomas M. Stanley
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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 improving older adult tax relief to address the rising cost of homeownership.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Thomas M. Stanley9th Middlesex1/14/2025 1 of 2
HOUSE DOCKET, NO. 1029 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3252
By Representative Stanley of Waltham, a petition (accompanied by bill, House, No. 3252) of
Thomas M. Stanley relative to property tax relief for older adults. Revenue.
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 improving older adult tax relief to address the rising cost of homeownership.
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 6 of chapter 62 of the general laws, as appearing in the 2022
2Official Edition, is hereby amended by striking out the definition of “Real estate tax payment”
3and inserting in place thereof the following definition:-
4 "Real estate tax payment", the real estate tax levied pursuant to chapter 59 on the
5taxpayer's residence and actually paid by the taxpayer during the taxable year, including water
6and sewer debt service charges assessed pursuant to subsection (n) of section 21C of chapter 59,
7exclusive of special assessments and delinquent interest, and less any abatement granted. For
8owners of residential property located in communities which have not exercised the option to
9assess water or sewer debt service charges pursuant to subsection (n) of section 21C of chapter
1059, the real estate tax payment to be considered for purposes of calculating this credit shall also
11include 50 per cent of the owner's water and sewer charges actually paid in the taxable year for
12which the credit is sought. In addition, the real estate tax payment to be considered for purposes
13of calculating this credit shall also include 50 percent of the owner’s home owners insurance 2 of 2
14policy whether or not required by a mortgage holder, if any. In the case of a multi-unit dwelling,
15the real estate tax payment, including the water and sewer charges and homeowner insurance
16cost as applicable shall constitute that portion of the real estate tax levied and paid, and the
17portion of the applicable water and sewer charges and homeowners insurance charges actually
18paid, on the entire building or of the taxpayer in accordance with procedures established by the
19commissioner.