An Act relative to a tax exemption for seniors and a person with a disability

This bill creates a property tax exemption for elderly homeowners (65+) with disabilities certified by MassAbility. It allows a tax reduction equal to the difference between property tax increases and potential water/sewer cost increases, capped at $200 annually. Municipalities must verify eligibility once, but can revoke future exemptions if eligibility is later found invalid. The state will reimburse cities and towns for all tax abatements provided under this law.