An Act authorizing the establishment of a means tested senior citizen property tax exemption

HD 944 creates a property tax exemption for senior citizens in Massachusetts municipalities that adopt the law. It directly affects seniors aged 65+ (or 60+ with a spouse 65+) who own and live in their home as their primary residence, meet income limits tied to the circuit breaker tax credit, and have owned the property in the municipality for 10+ years. The exemption amount, set annually by local officials between 50-200% of the circuit breaker credit, is applied to the homeowner’s primary residence and is in addition to existing exemptions. Municipalities must adopt the law to implement it, and applicants must file annual applications with proof of income and assets.