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SENATE DOCKET, NO. 325 FILED ON: 1/11/2025
SENATE . . . . . . . . . . . . . . No. 1933
The Commonwealth of Massachusetts
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PRESENTED BY:
William N. Brownsberger
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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 to prevent property tax bill shocks.
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PETITION OF:
NAME:DISTRICT/ADDRESS :William N. BrownsbergerSuffolk and Middlesex 1 of 4
SENATE DOCKET, NO. 325 FILED ON: 1/11/2025
SENATE . . . . . . . . . . . . . . No. 1933
By Mr. Brownsberger, a petition (accompanied by bill, Senate, No. 1933) of William N.
Brownsberger for legislation to prevent property tax bill shocks. 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 to prevent property tax bill shocks.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 59 of the General Laws is hereby amended by inserting after Section 5O the
2following section:-
3 Section 5P. (a) As used in this section, the following words shall have the following
4meanings unless the context clearly requires otherwise:
5 “Eligible tax shock property”, a property that is a senior qualifying property, a
6MassHealth qualifying property, an unemployment qualifying property, or a high need
7neighborhood qualifying property.
8 “Fourth quarter tax shock prevention credit percentage”, a percentage determined by a
9city or town which is not more than 2/3 of the residential property tax levy growth percentage.
10 “High need neighborhood qualifying property”, a residential property which, as of July 1
11of the tax shock year, lies entirely or partially within a qualified census tract as defined in 26
12U.S.C. 42(d)(5)(B)(ii)(I). 2 of 4
13 “MassHealth qualifying property”, a property comprised of not more than 4 residential
14units at least 1 of which is occupied by an owner of the property and the owner’s household
15includes a person who was enrolled in MassHealth at any time during the tax shock year before
16December 31 of the tax shock year.
17 “Owner”, an owner of property or a beneficiary of a trust that is an owner of a property.
18 “Residential property tax levy growth percentage”, the percentage by which the
19residential property tax levy for a fiscal year less any portion attributable to new growth exceeds
20the residential property tax levy in the previous fiscal year.
21 “Senior qualifying property”, a property comprised of not more than 4 residential units at
22least 1 of which is occupied by an owner of the property who will be 65 or over as of December
2331 of the tax shock year.
24 “Tax shock prevention credit”, a credit awarded to the owner of an eligible tax shock
25property against the third or fourth quarter tax bill in a tax shock year.
26 “Tax shock year”, a fiscal year in which the residential property tax levy growth
27percentage in a municipality is more than 10 per cent.
28 “Third quarter tax shock prevention credit percentage”, a percentage determined by a city
29or town which is not more than 4/3 of the residential property tax levy growth percentage.
30 “Unemployment qualifying property”, a property comprised of not more than 4
31residential units at least 1 of which is occupied by an owner of the property and where such
32property’s owner’s household includes a person who received unemployment benefits for not
33less than 12 weeks during the tax shock year before December 31 of the tax shock year. 3 of 4
34 (b) In a city or town that accepts the provisions of this section for a particular tax shock
35year, the city or town may award tax shock prevention credits for eligible tax shock properties
36subject to subsections (c) to (f), inclusive; provided, however, that the city or town may accept
37this section for 1 or more of the 4 types of eligible tax shock properties.
38 (c) Tax shock prevention credits shall not exceed the applicable tax shock prevention
39credit percentage applied to the second quarter tax bill for such property.
40 (d) The applicable quarter tax shock prevention credit percentage shall be the same for all
41eligible properties in the applicable tax shock year.
42 (e) A city or town that accepts this section shall compute and mail property tax bills as
43usual without applying the tax shock prevention credit to such bills; provided, however, that for
44eligible tax shock properties that the city or town is able to identify before sending the property
45tax bill, the city or town shall include in the mailing of the property tax bill a form notifying the
46taxpayer that the taxpayer’s property is an eligible tax shock property, specifying the exact
47amount of the tax shock prevention credit and the amount of the property tax bill minus the
48credit and directing the taxpayer to send an acceptance of the credit and attestation of credit
49eligibility under pains and penalties of perjury along with the taxpayer’s tax payment as reduced
50by the tax shock prevention credit; and provided further, that for properties that the city or town
51is unable to identify as eligible tax shock properties before sending the bill, the city or town shall
52include in the mailing a form specifying the exact amount of the tax shock prevention credit that
53the property may be eligible for and the amount of the property tax bill net of the credit and
54providing the taxpayer with instructions to claim the credit and reduce their tax payment by the
55amount of the tax shock prevention credit. 4 of 4
56 (f) To be effective, acceptance by a city or town of this section shall occur before the
57mailing of third quarter tax bills and shall: (i) include the city’s or town’s certification that such
58city or town has funds available to cover the cost of potential tax shock prevention credits; and
59(ii) proof of review and approval of the certification by the division of local services.
60 (g) State agencies in possession of data that would assist a city or town in identifying or
61verifying eligible tax shock properties shall promptly provide that data upon request.
62 (h) An acceptance of this section by a city or town shall not alter the property tax levy
63limit for such city or town.