An Act relative to home modifications for seniors

This bill creates a property tax exemption for seniors in Massachusetts who make home modifications to improve accessibility or enable independent living. To qualify, homeowners must be at least 65 years old, live in the home as their primary residence, and meet specific income and property value limits that are adjusted annually for inflation. The tax relief applies only to the increased property value resulting from the modifications and is available in any city or town that chooses to adopt the law. Additionally, the bill ensures that receiving this tax exemption does not disqualify seniors from other means-tested government assistance programs.