By Representatives Sullivan-Almeida of Abington and LaNatra of Kingston, a petition (accompanied by bill, House, No. 3253) of Alyson M. Sullivan-Almeida relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home. Revenue.
This bill allows Massachusetts towns to create programs where seniors aged 70+ can volunteer for local services in exchange for a property tax reduction. The reduction, capped at $1,000 annually, is based on volunteer hours (not exceeding minimum wage per hour) and applies in addition to existing property tax exemptions. Towns must track volunteer hours and provide written records to both the assessor and taxpayer before issuing tax bills. The tax reduction is explicitly not considered taxable income, wages, or employment for tax or workers' compensation purposes.
HD 4594 creates a property tax exemption for seniors in Milton who own and live in their homes as their primary residence. To qualify, applicants must be 65+ (or jointly with a 65+ spouse) and have owned their Milton home for 10+ consecutive years, meet income limits tied to the circuit breaker income tax credit, and pass asset tests. The exemption covers 50-100% of the applicant’s prior year’s circuit breaker credit amount, but cannot reduce taxes by more than 50%. Applicants must reapply yearly with income and asset documentation, and the town sets the exact exemption amount annually within budget limits.
By Representative MacGregor of Boston, a petition (accompanied by bill, House, No. 3968) of William F. MacGregor relative to property tax exemptions for seniors and persons with disabilities. Revenue.
By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 3236) of Adam J. Scanlon relative to expanding the senior property tax exemption. Revenue.
By Representative Sylvia of Fairhaven, a petition (accompanied by bill, House, No. 3255) of Mark D. Sylvia and Dennis C. Gallagher relative to property tax obligation of veteran in exchange for volunteer services. Revenue.
By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 3099) of William C. Galvin relative to the establishment of a municipal option means tested senior citizen property tax exemption. Revenue.
This bill freezes the property tax assessment for long-term homeowners who have lived in their primary residence for 30 years, provided they meet income and asset limits. It directly affects qualifying homeowners in cities or towns that adopt the law, requiring their income not exceed 100% of the area median income (per HUD) and their liquid assets (excluding home value) to stay under $100,000. Once applied, the assessed valuation remains locked at the 30th-year level and cannot increase unless the property is sold or transferred. This creates a permanent tax break for eligible seniors or long-term residents who maintain their homes without selling.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2061) of Patrick M. O'Connor for legislation to reduce senior citizen property taxes. Revenue.
By Mr. Kennedy, a petition (accompanied by bill, Senate, No. 2021) of Edward J. Kennedy for legislation to provide property tax relief for older adults. Revenue.