Massachusetts S 2096: An Act relative to the establishment of a means tested senior citizen property tax exemption

Bill Text

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SENATE DOCKET, NO. 1120 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2096

The Commonwealth of Massachusetts
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PRESENTED BY:
John C. Velis
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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 the establishment of a means tested senior citizen property tax exemption.
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PETITION OF:

NAME: DISTRICT/ADDRESS:
John C. Velis Hampden and Hampshire
Sal N. DiDomenico Middlesex and Suffolk 2/26/2025
Michael O. Moore Second Worcester 3/6/2025
Kelly W. Pease 4th Hampden 3/21/2025

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SENATE DOCKET, NO. 1120 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2096
By Mr. Velis, a petition (accompanied by bill, Senate, No. 2096) of John C. Velis, Sal N.
DiDomenico and Michael O. Moore for legislation to establish a means tested senior citizen
property tax exemption. Revenue.

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1894 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 the establishment of a means tested senior citizen property tax exemption.

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. Section 5 of chapter 59 of the General Laws, as appearing in the 2020
2 Official Edition, is hereby amended by inserting after the word “household”, in line 1124, the
3 following words:- or $80,000, whichever is greater.
4 SECTION 2. Said chapter 59 is hereby further amended by inserting after section 5N the
5 following section:-
6 Section 5O. (a) As used in this section, the following words shall have the following
7 meanings:-
8 “Parcel”, a unit of real property as defined by the assessors of the city or town under the
9 deed for the property, including a condominium unit.

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10 “Income”, taxpayer’s total income for the purposes of the circuit breaker income tax
11 credit, as defined in paragraph (1) of subsection (k) of section 6 of chapter 62.
12 (b) In any city or town that accepts the provisions of this section, with respect to each
13 qualifying parcel of real property classified as Class one, residential there shall be an exemption
14 from the property tax equal to the total amount of tax that would otherwise be assessed without
15 this exemption less the sum of: (i) 10 per cent of income, or such other percentage of income as
16 determined under subsection (d); and (ii) the circuit breaker income tax credit under subsection
17 (k) of section 6 of chapter 62 the applicant was eligible to receive in the year prior to the
18 application being filed. In no event shall property taxes be reduced by more than 50 per cent by
19 this exemption.
20 (c) The board of assessors may deny an application for an exemption pursuant to this
21 section if they find the applicant has excessive assets that place them outside of the intended
22 recipients of the senior exemption created by this section. Real property shall qualify for the
23 exemption under subsection (b) if all of the following criteria are met:
24 (1) the real property is owned and occupied by a person whose prior year’s income did
25 not exceed the income limit established in clause (i) of paragraph (3) of subsection (k) of section
26 6 of chapter 62 and adjusted pursuant to paragraph (4) of subsection (k) of section 6 of chapter
27 62 for the prior year, whichever such income limit applies to the individual’s filing status;
28 (2) the real property is owned by a single applicant age 65 or older at the close of the
29 previous year or jointly by persons either of whom is age 65 or above at the close of the previous
30 year and if the joint applicant is 60 years of age or older;

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31 (3) the real property is owned and occupied by the applicant or joint applicants as their
32 domicile;
33 (4) the applicant or at least 1 of the joint applicants has been domiciled in the city or town
34 for at least 10 consecutive years before filing an application for the exemption;
35 (5) the maximum assessed value of the domicile does not exceed (i) the prior year’s
36 average assessed value of a single family residence for the city or town plus 10 per cent; and (ii)
37 the valuation limit established in clause (ii) of paragraph (3) of subsection (k) of section 6 of
38 chapter 62 and adjusted pursuant to paragraph (4) of said subsection (k) of said section 6 of said
39 chapter 62 for the prior year; and
40 (6) the board of assessors has approved the application.
41 (d) The exemption under subsection (b) shall be in addition to any other exemption
42 allowable under the General Laws; provided, however that there shall be a dollar cap on all the
43 exemptions granted pursuant to this section e