An Act relative to rental credits

HD 4213 allows Massachusetts cities and towns to offer property tax credits to landlords who provide reduced rents to specific tenants: seniors aged 65+ or tenants permanently and totally disabled (who qualify for federal benefits like Social Security, Railroad Retirement, or military retirement). The bill enables local governments to set their own eligibility rules, credit amounts, and duration for this tax incentive. It directly affects landlords who rent to eligible seniors or disabled tenants, and local governments that choose to implement the program. The policy change provides a concrete tax benefit for qualifying rental properties without mandating participation by any municipality.