An Act relative to property taxes and senior citizens

This bill allows Massachusetts cities and towns to offer a property tax break for senior citizens who meet specific residency and age requirements. To qualify, a homeowner must be at least 65 years old, have lived in the town for at least 25 years, and use the property as their main home or share it with a spouse. The tax reduction would set the annual property tax at the same level it was in the year before the person turned 65. Because the law requires individual towns to vote to accept this provision, it does not automatically apply to all communities in the state.