By Representative Robertson of Tewksbury, a petition (accompanied by bill, House, No. 3222) of David Allen Robertson relative to disabled veterans tax exemptions. Revenue.
HD 5030 allows the town of Swampscott to extend its existing property tax exemption for disabled residents to include individuals under age 70 who have lived in the town continuously for at least 10 years and hold a Social Security disability determination. The bill modifies current law to align the income and estate qualifications for this exemption with existing standards. Swampscott’s annual town meeting may choose each year whether to provide this tax relief, opting out until reauthorized. This is a procedural change to an existing local tax program, not a new policy.
By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2000) of Paul R. Feeney for legislation to extend to qualifying entities sales tax exemptions on research and development. Revenue.
HD 5225 allows the town of Millis to create a property tax exemption for seniors to help fund school building construction. It directly affects residents aged 65+ (or 60+ with a 65+ partner) who own their primary home in Millis for 10+ years, meet income limits tied to the state's circuit breaker tax credit, and have limited assets. The exemption covers up to the actual borrowing cost for school projects, applied only to the senior's primary residence, and must be renewed annually with proof of income and assets. The town will fund this exemption by shifting the tax burden proportionally to other residential taxpayers.
By Mr. DiDomenico, a petition (accompanied by bill, Senate, No. 1958) of Sal N. DiDomenico for legislation to establish a tax incentive program for micro businesses to hire formerly incarcerated individuals and individuals receiving transitional benefits. Revenue.
By Representative Gordon of Bedford, a petition (accompanied by bill, House, No. 3115) of Kenneth I. Gordon relative to tax abatement for permanently disabled veterans. Revenue.
By Representative Barrett of North Adams, a petition (accompanied by bill, House, No. 3026) of John Barrett, III (by vote of the town) that the town of Williamstown be authorized to expand financial eligibility for the senior property tax exemption. Revenue. [Local Approval Received.]
This bill allows the town of Ipswich to increase the income limit for its Senior Tax Deferral Program (under Massachusetts General Laws Chapter 59, Section 5, Clause 41A) to match the higher threshold in Chapter 62, Section 6, Subsection (k). It directly affects Ipswich seniors who qualify for the tax deferral program by expanding eligibility to include those with higher incomes. The town select board must vote to implement the adjustment, which would take effect for tax exemptions granted starting July 1, 2025. The change aligns Ipswich's program with a broader state income limit for similar senior tax relief.
HD 4011 creates tax credits to support Massachusetts-based digital interactive media companies, such as video game developers and interactive entertainment producers. It offers a 25% credit on payroll costs for companies with qualifying production expenses exceeding $50,000 in the state, excluding salaries over $1 million per employee. Companies producing in designated "gateway municipalities" receive an additional credit on Massachusetts production expenses. The bill also establishes a dedicated division within the Massachusetts Film Office to manage these incentives and promote the industry. This policy directly affects eligible digital media producers meeting the cost and location thresholds.
This bill exempts replacement public housing units from property taxes and special assessments, directly affecting housing authorities and private entities developing new public housing. It requires these entities to pay "payments in lieu of taxes" (PILOT) for the exempt portion, calculated using a formula based on the ratio of replacement unit square footage to total building square footage. The exemption applies only to the specific replacement units and associated common areas, with the PILOT amount determined by the same valuation method used for the housing authority's other properties in the city or town.
