Budget & Taxes (Property Tax)

introduced · Massachusetts · House

HD 930: An Act repealing the property tax exemption for Massport lessees

HD 930 repeals a property tax exemption that previously allowed businesses leasing space from the Massachusetts Port Authority (Massport) to avoid paying local property taxes on those leased properties. This change directly affects businesses leasing Massport facilities (like airport or port space) for profit, requiring them to pay annual property taxes directly to their local town, as if they owned the property. The bill modifies existing law to shift the tax burden from Massport to the lessee, while clarifying that taxes paid by lessees cannot be enforced through property seizure but can use standard tax collection methods. It does not change Massport's overall tax status or apply to properties not leased for profit.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals property tax exemption for Massport lessees, closing a tax loophole and increasing local tax revenue, aligning with fiscal responsibility and tax fairness.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 1811: An Act relative to senior property tax deferral

This bill creates a property tax deferral program for Massachusetts homeowners aged 65+ who live in their primary residence. To qualify, applicants must meet income limits (based on state tax brackets) and enter a formal agreement with their town's board of assessors. The deferral allows seniors to postpone paying property taxes, with key rules including: a cap limiting deferred taxes to 50% of the home's value, requirements for heirs to pay deferred taxes upon the owner's death (with special provisions for surviving spouses), and a lien system that takes priority over most other claims. The program directly affects eligible seniors, their heirs, and local towns administering the agreements, with provisions taking effect for taxes assessed starting July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax deferral for seniors meeting income limits, delaying tax payments and offering relief without increasing taxes.95% confidence ✓ HousingSupports HousingDefers property taxes for seniors to prevent displacement, supporting housing stability for vulnerable homeowners through tax relief.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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introduced · Massachusetts · House

HD 1937: An Act to provide municipalities with the option to freeze residential tax rate or valuation for the elderly with means tested criteria

HD 1937 allows Massachusetts municipalities to create a property tax freeze program for eligible elderly residents (65+ or disabled) with limited income and assets. The bill requires cities/towns to set specific income and asset thresholds, and applicants must prove they meet these limits, own their home as a primary residence, and have lived in the community for at least 10 years. This freeze applies to the tax rate and valuation of real property but does not remove the property from tax rolls or exempt it from municipal bonded debt. The program is optional for municipalities and operates alongside existing tax exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax relief for low-income elderly residents through municipal tax freezes, aligning with tax relief indicators for lower income groups.95% confidence

Sub-Topics Property Tax

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introduced · Massachusetts · House

HD 1983: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for grandparents raising grandchildren, reducing municipal tax revenue through targeted exemptions for lower-income caregivers.95% confidence

Sub-Topics Property Tax

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introduced · Massachusetts · House

HD 3923: An Act relative to unreasonable property tax increases

This bill caps annual property tax increases for existing residential homes at 20% of the previous year's tax amount. It also prohibits municipalities from reassessing properties or imposing additional tax hikes for three years after a triggering event, such as the sale of comparable homes in the area. The law applies to homes not classified as new construction or fully reconstructed, and requires the Massachusetts Department of Revenue to monitor compliance and establish appeal processes for homeowners. Homeowners can challenge assessments that violate these limits through existing legal channels.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCaps annual property tax increases at 20% and prohibits reassessment hikes, restricting municipal tax authority on existing homes.95% confidence ✓ HousingSupports HousingCaps property tax increases for homeowners, preventing displacement and protecting housing stability for existing residents.90% confidence

Sub-Topics Property Tax Property Taxes

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introduced · Massachusetts · House

HD 1724: An Act to provide municipalities with the option to freeze residential tax rate or valuation for the elderly with means tested criteria

HD 1724 allows Massachusetts municipalities to create programs freezing property tax rates and valuations for qualifying elderly homeowners or disabled residents. It directly affects seniors aged 65+ (or disabled individuals, regardless of age) who own and live in their home as their primary residence, have lived in the town for 10 consecutive years, and meet income and asset limits set by the local government. Key provisions require applicants to submit proof by the annual deadline, with towns able to deny applications if assets exceed local thresholds. The tax freeze applies in addition to existing exemptions but does not remove properties from municipal tax rolls.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for qualifying elderly/disabled homeowners by freezing rates/valuations, directly reducing tax burden per support indicators.95% confidence ✓ HousingSupports HousingBill freezes property taxes for elderly/disabled homeowners, preventing displacement and supporting housing stability for vulnerable seniors. Directly aligns with protecting property rights and affordable housing access.95% confidence

Sub-Topics Property Tax Property Taxes

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introduced · Massachusetts · House

HD 2764: An Act expanding the senior property tax exemption

HD 2764 amends a property tax provision to allow cities and towns to increase the senior property tax exemption amount. Currently, municipalities could adjust exemptions for seniors aged 65+ by up to 100% of existing amounts. This bill specifically permits raising the base exemption from $500 to a maximum of $2,000. The change directly affects senior homeowners in participating municipalities who qualify for the tax exemption. It provides local governments with greater flexibility to expand financial relief for eligible seniors.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for seniors, providing direct tax relief to lower-income seniors, aligning with support indicators for tax relief.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 2476: An Act establishing a property tax exemption for members of the National Guard

This bill creates a property tax exemption for Massachusetts National Guard members and reservists who meet specific residency requirements. It exempts the full taxable value of their primary residence (occupied by them or their spouse) during active duty outside Massachusetts plus 180 days, provided they were domiciled in Massachusetts for at least 6 months before service or 5 consecutive years before filing. The state will cover 75% of the lost tax revenue by reimbursing cities and towns annually, while the local municipality bears the remaining 25%. The exemption does not apply to properties transferred to evade taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for National Guard members, providing tax relief while state reimburses lost revenue to municipalities.95% confidence ✓ VeteransSupports VeteransProvides property tax exemption for National Guard members during active duty, directly expanding financial benefits for veterans as per topic description.90% confidence

Sub-Topics Property Tax Revenue Tax Incentives National Guard & Reserve

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introduced · Massachusetts · House

HD 3981: An Act granting property tax relief to seniors

This bill (HD 3981) allows Massachusetts cities and towns to provide property tax relief to seniors aged 75 or older. It authorizes local boards of assessors to grant a tax abatement of up to 100% on real and personal property taxes for qualifying residents. Eligibility criteria for this relief would be set by each municipality's board of assessors. The program is optional for local governments, meaning communities must choose to adopt it before offering this tax reduction to seniors.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors (75+), reducing tax burden. Aligns with tax relief for lower-income groups, supporting fiscal relief measures.95% confidence

Sub-Topics Property Tax Tax Incentives

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passed · Massachusetts · Senate Feb 27, 2025

SD 1120: An Act relative to the establishment of a means tested senior citizen property tax exemption

By Mr. Velis, a petition (accompanied by bill, Senate, No. 2096) of John C. Velis, Sal N. DiDomenico and Michael O. Moore for legislation to establish a means tested senior citizen property tax exemption. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes means-tested property tax exemption for seniors, providing targeted tax relief for lower-income seniors under revenue framework.95% confidence

Sub-Topics Property Tax Tax Incentives

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