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