An Act relative to tax relief for low-income seniors

This bill proposes tax relief for low-income seniors in Massachusetts by exempting them from the annual excise tax on motor vehicles. It directly affects citizens over the age of 65 whose annual income is at or below the federal poverty guideline. Under the new provision, eligible seniors can claim this exemption for up to one personal, noncommercial vehicle, and once granted, the exemption would continue automatically in subsequent years unless the assessor learns the senior no longer meets the income or age requirements.