Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3253 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. 4244 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3253
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Alyson M. Sullivan-Almeida and Kathleen R. LaNatra
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 property tax exemptions for the increased value of a home as a result of
13	13	certain alterations and improvements to the home.
14	14	_______________
15	15	PETITION OF:
16	16	NAME:DISTRICT/ADDRESS :DATE ADDED:Alyson M. Sullivan-Almeida7th Plymouth1/17/2025 1 of 2
17	17	HOUSE DOCKET, NO. 4244 FILED ON: 1/17/2025
18	18	HOUSE . . . . . . . . . . . . . . . No. 3253
19	19	By Representatives Sullivan-Almeida of Abington and LaNatra of Kingston, a petition
20	20	(accompanied by bill, House, No. 3253) of Alyson M. Sullivan-Almeida relative to property tax
21	21	exemptions for the increased value of a home as a result of certain alterations and improvements
22	22	to the home. Revenue.
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act relative to property tax exemptions for the increased value of a home as a result of
29	29	certain alterations and improvements to the home.
30	30	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
31	31	of the same, as follows:
32	32	1 SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2022
33	33	2Official Edition, is hereby amended by inserting the following definition:
34	34	3 “Disabled person”, a person who is unable to engage in substantial gainful activity by
35	35	4reason of medically determinable physical or mental impairment regardless of his or her age,
36	36	5education, and work experience, cannot engage in substantial gainful activity. MGL s. 12A c.
37	37	671B
38	38	7 SECTION 2. Said Chapter 59 of the General Laws, is hereby amended by striking out
39	39	8clause fiftieth and inserting in place thereof the following clause:-
40	40	9 Fiftieth, the increased value of residential real property as a result of alterations or
41	41	10improvements thereto, not to exceed $500 of taxes due; provided, however, that said alterations 2 of 2
42	42	11or improvements are made to provide housing for a person who is not the owner of the premises
43	43	12and who is at least 60 years old or is disabled; provided further, that any such alterations or
44	44	13improvements must be made to a house, consisting of no more than 3 units prior to such
45	45	14alterations or improvements and which is owned and occupied by the applicant as his domicile;
46	46	15and provided, further, that the applicant shall annually furnish to the assessors a statement under
47	47	16oath that the alterations or improvements were made to provide housing for a person who is at
48	48	17least 60 years old or who is disabled. This exemption shall terminate when the premises are no
49	49	18longer occupied by any such elderly or disabled person. No person shall receive more than 1
50	50	19exemption under the provisions of this clause in any fiscal year. This clause shall take effect
51	51	20upon its acceptance by any city or town and shall apply only to alterations or improvements
52	52	21made on or after the date of such acceptance by such city or town.