Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2022

Introduced
2/27/25  

Caption

Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

Impact

If passed, S2022 would enable senior homeowners to defer property tax payments without immediate financial strain, thereby potentially preventing foreclosure or distress sales. The structure of the proposed program would include oversight by a special commission with representatives from various stakeholders, including the state Department of Revenue and senior advocacy organizations. This collaborative approach is intended to ensure that the program meets the needs of seniors while remaining fiscally responsible and viable for the state and municipalities involved.

Summary

Bill S2022, presented by Edward J. Kennedy, proposes the establishment of a pilot state property tax deferral program aimed specifically at residents who are 65 years or older. The purpose of this bill is to investigate the feasibility and implications of allowing eligible seniors to defer their property tax payments until the accumulated tax amounts reach a certain threshold of the assessed property value. This initiative seeks to ease the financial burden on elderly homeowners, assisting them in maintaining their homes while navigating the challenges of fixed incomes and rising expenses.

Contention

Notable points of contention surrounding S2022 may arise in the discussions about its funding and long-term sustainability. Critics may express concerns regarding the potential impact on local government revenues as municipalities would face delays in receiving property tax income. Additionally, there may be debates on the fairness of such deferrals and whether it might create disparities between those who can afford to defer taxes and those who cannot. The pilot program's success would largely depend on the accurate estimation of its uptake and effectiveness, which the commission is tasked to study over three years.

Companion Bills

No companion bills found.

Previously Filed As

MA S1853

Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

MA H2945

Establishing a senior property tax deferral pilot program

MA S1841

Establishing a senior property tax deferral pilot program

MA H2818

Relative to senior property tax deferral

MA S512

Resolve providing for an investigation and study by a special commission relative to mattress recycling

MA S2368

Relative to property tax deferral for seniors in the city of Taunton

MA H2974

Relative to senior property tax deferral

MA S1847

Relative to senior property tax deferral

MA H493

Resolve providing for an investigation and study by a special commission relative to child suicide

MA S2517

Establishing a senior property tax deferral program in the city of Taunton

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