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SENATE DOCKET, NO. 2523 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1935
The Commonwealth of Massachusetts
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PRESENTED BY:
Nick Collins
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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 relative to municipal tax relief.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Nick CollinsFirst Suffolk 1 of 1
SENATE DOCKET, NO. 2523 FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 1935
By Mr. Collins, a petition (accompanied by bill, Senate, No. 1935) of Nick Collins for legislation
to authorize a city or town to issue rebates to taxpayers who received the residential exemption in
the prior fiscal year. 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 relative to municipal tax relief.
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 city or town that accepts this section may issue rebates to those taxpayers
4who received the residential exemption in the prior fiscal year. Such rebates shall be uniform for
5each eligible taxpayer and appropriated by the city or town for this express purpose. The amount
6of the rebate shall be calculated by the treasurer of the city or town. This rebate shall be in
7addition to any exemptions allowed under chapter 59; provided, however, that in no instance
8shall the taxable valuation of such property after all applicable exemptions and the rebate be
9reduced below 10 per cent of its full and fair cash valuation, unless that is explicitly provided for
10in any specific section of said chapter 59.