HD 5030 allows the town of Swampscott to extend its existing property tax exemption for disabled residents to include individuals under age 70 who have lived in the town continuously for at least 10 years and hold a Social Security disability determination. The bill modifies current law to align the income and estate qualifications for this exemption with existing standards. Swampscott’s annual town meeting may choose each year whether to provide this tax relief, opting out until reauthorized. This is a procedural change to an existing local tax program, not a new policy.
HD 754 creates a Crumbling Concrete Assistance Fund to help homeowners repair or replace residential foundations damaged by pyrite or pyrrhotite. The fund, managed by the Secretary of Housing and Livable Communities, provides financial assistance for repairs, reimburses homeowners who already paid for fixes (up to the fund amount), and exempts these repairs from property taxes. It is funded through state appropriations, federal programs (like HUD's Section 108), private donations, and interest, with annual reports required to the legislature. A stakeholder working group must also develop long-term solutions by February 2026, including potential funding models like insurance surcharges. This directly affects Massachusetts homeowners with deteriorating foundations and aims to reduce municipal fiscal strain.
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.
This bill authorizes the town of Marblehead to create a property tax exemption for senior residents who meet specific income and residency requirements. It directly affects seniors aged 65+ (or 60+ with a spouse 65+) who own and live in Marblehead as their primary residence for at least 10 years and have household income below a locally set threshold. The exemption covers the full property tax plus 50% of annual water and sewer costs, minus a portion of the applicant's income, prior-year tax credits, and other relief, but cannot exceed a yearly cap set by the town's select board. Applications must be submitted annually, and the town may deny exemptions for applicants with excessive assets as defined by local regulations.
This bill establishes a 10-year pilot program (2026-2035) to allow Massachusetts seniors aged 65+ who own and occupy their primary residence as a domicile for at least 5 years to defer property taxes. It allocates $107.5 million total, with annual funding decreasing from $13.2 million (2026) to $7.2 million (2035), targeting approximately 2,000 participants across 10,000 households. Participants must annually certify eligibility via a tax bill check-box, with deferred taxes capped at 60% of the first $1 million in property value; repayment is required upon sale, death, or if heirs fail to pay (with surviving spouses allowed to continue deferral). The program requires municipalities to track deferrals via a lien recorded against the property, ensuring taxes are recovered from the estate or new owners.
This bill allows the city of Springfield to use funds from its existing Aid to the Elderly and Disabled Taxation Fund for property tax relief. It directly affects Springfield residents aged 65+ or disabled individuals who qualify for this tax relief program. The key provision removes a restriction that previously prevented the city from appropriating these specific funds. The change takes effect immediately upon the bill's passage, enabling Springfield to better administer its current property tax relief program.
HD 1724 allows Massachusetts municipalities to create programs freezing property tax rates and valuations for qualifying elderly homeowners or disabled residents. It directly affects seniors aged 65+ (or disabled individuals, regardless of age) who own and live in their home as their primary residence, have lived in the town for 10 consecutive years, and meet income and asset limits set by the local government. Key provisions require applicants to submit proof by the annual deadline, with towns able to deny applications if assets exceed local thresholds. The tax freeze applies in addition to existing exemptions but does not remove properties from municipal tax rolls.
HD 3106 proposes expanding Boston's senior homeowner property tax exemption to provide greater relief for residents aged 65 and older. The bill would increase the exemption amount from $500 to $1,500, adjust income limits to 50% of Area Median Income (based on HUD data), and raise asset limits from $28,000/$30,000 to $80,000/$110,000. These changes aim to make the exemption more accessible for seniors on fixed incomes, as current enrollment is far below the estimated eligible population. The bill seeks state legislative approval to modify Boston's local tax rules under Massachusetts' home-rule provisions.
HD 3648 allows cities and towns to offer a property tax exemption for senior citizens aged 70 or older who live in their primary residence. The exemption covers up to 35% of the average residential property value in the municipality, but the property's taxable value cannot drop below 10% of its full market value. Municipalities must first be certified to assess all property at full value and then adopt the program through local government approval. Seniors must apply to their local assessors to receive the exemption, which applies to their primary home and is in addition to other existing exemptions.
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.
