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SENATE DOCKET, NO. 571 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2069
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael F. Rush
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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 home modifications for seniors.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Michael F. RushNorfolk and Suffolk 1 of 3
SENATE DOCKET, NO. 571 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 2069
By Mr. Rush, a petition (accompanied by bill, Senate, No. 2069) of Michael F. Rush for
legislation relative to home modifications for seniors. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1927 OF 2023-2024.]
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 home modifications for seniors.
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. Chapter 59 of the General Laws, as appearing in the 2022 Official Edition,
2is hereby amended by inserting after section 5O the following section:-
3 Section 5P. (a) Notwithstanding any general or special law to the contrary, in any city or
4town that accepts this section, an owner of a residential property who has made modifications to
5that residential property to improve accessibility or to allow that person to live independently,
6shall be exempt from the increased real property tax due to the newly assessed value of the
7property as a result of such modifications. Any reduction provided under this section shall be in
8addition to any exemption or abatement to which that person is otherwise entitled.
9 (b) The exemption shall be available only if: (i) the taxpayer is 65 years of age or older;
10(ii) the taxpayer is not a dependent of another taxpayer; (iii) the taxpayer occupies the property 2 of 3
11as that person’s principal residence; (iv) the taxpayer’s total income does not exceed $40,000 for
12a single individual who is not the head of a household, $50,000 for a head of a household and
13$60,000 for 2 spouses filing a joint return; and (v) the assessed value of the residence does not
14exceed $600,000.
15 (c) The income limits in this section shall be increased by amounts equal to the income
16limits multiplied by the cost-of-living adjustment for the calendar year in which such taxable
17year begins, and the valuation limit in this section shall be increased by an amount equal to such
18valuation limit multiplied by the cost-of-housing adjustment for the calendar year in which such
19taxable year begins. If any such increase in an income or valuation limit is not a multiple of
20$1,000, such increase shall be rounded to the next lowest multiple of $1,000. If the increase in
21the exemption limit is not a multiple of $10, such increase shall be rounded to the next lowest
22multiple of $10.
23 (d) No exemption shall be allowed for a married individual unless a joint return is filed.
24 (e) An owner of residential property who meets all the requirements of this section and
25whose principal place of residence changes during the course of the year, may claim an
26exemption for the increased real property tax due the increased assessment value with respect to
27each such principal residence actually occupied during the year if modifications were made to
28that residence for the purposes of improved accessibility or to allow that person to live
29independently.
30 (f) Any exemption provided by this section shall not be counted as income in
31determining eligibility or benefits under any other means-tested assistance program, including, 3 of 3
32but not limited to, all such cash, food, medical, housing, energy and educational assistance
33programs.