An Act reducing tax liability for grandparents raising grandchildren

This bill allows Massachusetts cities and towns to create property tax reductions for grandparents over age 55 who are legally raising grandchildren. It permits local governments to provide up to $1,000 in annual property tax relief per child, in addition to any other existing exemptions. Municipalities must track these reductions and provide taxpayers with a copy before issuing their final tax bill. The program requires a documented legal relationship between the grandparent and grandchild to qualify for the tax benefit.