1 of 1
HOUSE DOCKET, NO. 1240 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3968
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
William F. MacGregor
_________________
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 a tax exemption for seniors and a person with a disability.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:William F. MacGregor10th Suffolk1/14/2025 1 of 2
HOUSE DOCKET, NO. 1240 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3968
By Representative MacGregor of Boston, a petition (accompanied by bill, House, No. 3968) of
William F. MacGregor relative to property tax exemptions for seniors and persons with
disabilities. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act relative to a tax exemption for seniors and a person with a disability.
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. Clause Fifty-second of section 5 of chapter 59 of the General Laws is
2hereby amended by adding the following subsection:-
3 (d) After the assessors have allowed an exemption pursuant to this clause, no further
4evidence of the existence of the facts required by this clause shall be required in any subsequent
5year in the city or town in which the exemption has been allowed; provided, however, that the
6assessors may refuse to allow an exemption in any subsequent year if they become aware that the
7elderly homeowner did not satisfy all of the criteria described in subsection (c) and did not have
8a disability as determined by MassAbility at the time the exemption was first granted.
9 SECTION 2. Said section 5 of said chapter 59 of the General Laws is hereby further
10amended by adding the following clause:-
11 Fifty-nine. (a) Notwithstanding any other provision of this section, any homeowner, who
12is elderly and has a disability as determined by MassAbility, shall receive an abatement of an 2 of 2
13amount equal to the difference between any increase in property taxes attributable to the
14provisions of paragraph (n) of section twenty-one C and the amount by which the applicant's
15water and sewer bill would be higher if the amount of said increase in property taxes were
16recovered in water and sewer charges, which difference shall be calculated by the board or
17officer responsible for fixing water and sewer charges, and certified to the board of assessors;
18provided, however, that said abatement shall not be greater than $200.
19 (b) The commonwealth shall annually appropriate the amount necessary fully to
20reimburse cities and towns for taxes abated under this clause. Subject to said appropriation, the
21commissioner of revenue shall distribute to each city and town its full reimbursement amount
22based on the number and amount of such abatements granted.
23 (c) After the assessors have allowed an exemption pursuant to this clause, no further
24evidence of the existence of the facts required by this clause shall be required in any subsequent
25year in the city or town in which the exemption has been allowed; provided, however, that the
26assessors may refuse to allow an exemption in any subsequent year if they become aware that the
27homeowner is not elderly and did not have a disability as determined by MassAbility at the time
28the exemption was first granted.