By Mr. Gomez, a petition (accompanied by bill, Senate, No. 2016) of Adam Gomez for legislation relative to payments in lieu of taxation by organizations exempt from the property tax. Revenue.
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1988) of Ryan C. Fattman, Alyson M. Sullivan-Almeida, Steven George Xiarhos and Bruce E. Tarr for legislation relative to property tax relief for 100% disabled veterans. Revenue.
By Ms. Dooner, a petition (accompanied by bill, Senate, No. 1961) of Kelly A. Dooner for legislation to establish a local option for freezing property tax appraisals. Revenue.
By Representative Sweezey of Duxbury, a petition (accompanied by bill, House, No. 3254) of Kenneth P. Sweezey relative to expanding the senior property tax exemption. Revenue.
By Representative Wells of Milton, a petition (accompanied by bill, House, No. 4094) of Richard G. Wells, Jr. (by vote of the town) relative to the establishment of a means-tested senior property tax exemption in the town of Milton. Revenue. [Local Approval Received.]
By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 4754) of Paul K. Frost and Michael O. Moore (by vote of the town) relative to expanded small property tax abatements in the town of Auburn. Revenue. [Local Approval Received.]
This bill changes how property taxes are assessed for certain reserved areas in condominium developments. If a developer (declarant) reserves the right to add or remove property in the master deed, the tax on that reserved portion can be calculated based on the land value before the condo was created, minus any later improvements taxed to the developer. The tax lien attaches to the reserved right itself, not the common areas. When the reserved right expires, the tax lien transfers to new condo units created after the assessment (but not to units already separately taxed that year), and any extended reserved rights must be recorded before being taxed.
HD 3106 proposes expanding Boston's senior homeowner property tax exemption to provide greater relief for residents aged 65 and older. The bill would increase the exemption amount from $500 to $1,500, adjust income limits to 50% of Area Median Income (based on HUD data), and raise asset limits from $28,000/$30,000 to $80,000/$110,000. These changes aim to make the exemption more accessible for seniors on fixed incomes, as current enrollment is far below the estimated eligible population. The bill seeks state legislative approval to modify Boston's local tax rules under Massachusetts' home-rule provisions.
This bill updates Massachusetts property tax exemptions for veterans with service-connected disabilities. It replaces a flat $2000 or $400 exemption with an incremental scale: veterans rated 10% or more disabled by the VA or military receive $400 for 10% disability up to $1,000 for 100% disability, in 10% increments. The exemption applies to primary residences occupied by qualifying veterans or their spouses (if also veterans) and continues annually unless the disability rating drops below 10%. The Department of Revenue must establish this scale by January 1, 2027, to implement the changes.
This bill (HD 3044) provides full property tax exemption for 100% disabled veterans who own or have property deeded to them or their spouse, as their primary residence. It replaces the previous system that limited tax relief to $1,500 or a portion of a specially adapted housing grant. The key change is granting complete exemption from property taxes on the veteran's primary residence, rather than a capped dollar amount. This directly affects qualifying veterans with 100% service-connected permanent total disability who reside in the property they own or hold title to.