Budget & Taxes (Tax Incentives)

passed · Massachusetts · House Mar 2, 2026

H 3272: An Act relative to senior property tax deferral

This bill creates a property tax deferral program for Massachusetts homeowners aged 65+ who live in their primary residence. To qualify, applicants must meet income limits (based on state tax brackets) and enter a formal agreement with their town's board of assessors. The deferral allows seniors to postpone paying property taxes, with key rules including: a cap limiting deferred taxes to 50% of the home's value, requirements for heirs to pay deferred taxes upon the owner's death (with special provisions for surviving spouses), and a lien system that takes priority over most other claims. The program directly affects eligible seniors, their heirs, and local towns administering the agreements, with provisions taking effect for taxes assessed starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral relief for seniors, aligning with tax relief for fixed-income groups under fiscal support indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · Senate Jul 23, 2026

S 2007: An Act facilitating brownfields redevelopment

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2007) of Barry R. Finegold for legislation to promote the redevelopment of contaminated sites through tax credits. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax credits for brownfields redevelopment, a fiscal incentive that promotes economic activity through tax relief, aligning with budget/tax policy goals.90% confidence ✓ EnvironmentSupports EnvironmentBill promotes cleanup of contaminated brownfields via tax credits, reducing environmental hazards and enabling safe redevelopment.95% confidence

Sub-Topics Tax Incentives Hazardous Materials

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passed · Massachusetts · House Jan 20, 2026

H 3099: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for low-income seniors, aligning with tax relief for lower income groups under Budget & Taxes policies.90% confidence ✓ HousingSupports HousingProvides property tax relief for seniors, reducing housing costs and promoting stability for vulnerable homeowners within housing affordability framework.75% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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passed · Massachusetts · House Apr 13, 2026

H 3204: An Act reducing tax liability for grandparents raising grandchildren

This bill allows Massachusetts cities and towns to create property tax reductions for grandparents over age 55 who are legally raising grandchildren. It permits local governments to provide up to $1,000 in annual property tax relief per child, in addition to any other existing exemptions. Municipalities must track these reductions and provide taxpayers with a copy before issuing their final tax bill. The program requires a documented legal relationship between the grandparent and grandchild to qualify for the tax benefit.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax exemptions/abatements for grandparents raising grandchildren, reducing tax liability - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Apr 30, 2026

H 4526: An Act authorizing the town of North Attleborough to establish a means-tested senior citizen property tax exemption

HD 5132 allows North Attleborough seniors meeting specific income and residency requirements to reduce their property tax bills. To qualify, residents must be 67+ (62 for joint applicants), own and occupy their home as their primary residence for at least 10 years, have household income below $90,000 (joint), and pass asset tests set by the town. Applications must be submitted annually by September 1, with a yearly cap of 500 exemptions. The program expires after 3 years but can be renewed by the town council.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes means-tested property tax exemption for seniors, providing targeted tax relief to lower-income residents, aligning with tax relief indicators for middle/lower income.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 12, 2026

H 3244: An Act relative to the small commercial tax exemption

This bill amends Massachusetts tax law to increase small commercial property tax exemptions. It raises the maximum tax exemption rate from 10% to 20% of a property's value and increases the property value threshold from $1 million to $4 million. Local legislative bodies will now set exemptions within these new limits for qualifying small commercial properties. The changes directly affect small business owners and property holders whose properties meet these updated criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for small commercial property, providing tax relief per support indicator for taxation policy.90% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Feb 12, 2026

H 3220: An Act spurring intelligent development on MBTA property

HD 3208 creates a tax credit for taxpayers developing air rights above MBTA parking areas, allowing them to reduce state taxes by up to $50 million annually for qualifying projects. It directly affects developers and property owners working with the MBTA on such developments. The bill also establishes the MBTA Capital Projects Fund, requiring all revenue from air rights leases on MBTA property to be deposited into this fund for use on MBTA capital projects. Funds in the account can be carried forward for future projects, with annual reporting to legislative committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credits for development on MBTA property, providing tax relief which aligns with fiscal support for development incentives.95% confidence ✓ HousingSupports HousingTax credits incentivize housing development on MBTA property, increasing housing supply and aligning with housing development goals.85% confidence ✓ TransportationSupports TransportationBill provides tax credits for development on MBTA property, incentivizing transit-oriented projects that advance public transit infrastructure and align with transportation policy goals.90% confidence

Sub-Topics Tax Incentives Property Development

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passed · Massachusetts · House Mar 2, 2026

H 3254: An Act expanding the senior property tax exemption

HD 580 allows cities and towns to increase the maximum senior property tax exemption from $500 to $2,000 for residents aged 65 or older. This bill directly affects senior homeowners in municipalities that currently offer property tax exemptions. The key provision amends local government authority to adjust exemption amounts, specifically permitting increases up to $2,000 (previously capped at 100% increases to the existing $500 amount). Municipalities must still approve these changes through their council or town meeting process.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption, providing tax relief for seniors (a lower-income group), aligning with tax relief indicators for middle/lower income.92% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · House Feb 17, 2026

H 3102: An Act expanding the senior property tax exemption

HD 2764 amends a property tax provision to allow cities and towns to increase the senior property tax exemption amount. Currently, municipalities could adjust exemptions for seniors aged 65+ by up to 100% of existing amounts. This bill specifically permits raising the base exemption from $500 to a maximum of $2,000. The change directly affects senior homeowners in participating municipalities who qualify for the tax exemption. It provides local governments with greater flexibility to expand financial relief for eligible seniors.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands senior property tax exemption, providing direct tax relief for seniors, a form of tax reduction impacting state revenue policy.95% confidence

Sub-Topics Tax Incentives

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passed · Massachusetts · House Mar 12, 2026

H 3141: An Act relative to the small commercial tax exemption

This bill modifies tax exemption rules for small commercial properties in Massachusetts cities and towns. It allows local governments to grant tax exemptions to commercial parcels where at least 50% of occupants are "eligible businesses," or for mixed residential/commercial properties where 50% of the commercial portion meets this threshold. The change directly affects small businesses seeking tax relief and local officials administering property tax exemptions. It does not define "eligible businesses" but sets a clear 50% occupancy requirement for exemption eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for small commercial entities, reducing their tax burden, aligning with tax relief support indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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