An Act granting property tax relief to seniors

This bill allows Massachusetts cities and towns to offer property tax relief to residents aged 75 and older. Under the new provision, local boards of assessors could grant abatement of up to 100 percent of the property tax owed by these seniors, provided they meet eligibility criteria set by the board. The legislation does not mandate that towns provide this relief but gives them the authority to do so if they choose. It applies only to real and personal property taxes and requires local acceptance before implementation.