By Representatives Hawkins of Attleboro and DeCoste of Norwell, a petition (accompanied by bill, House, No. 3120) of James K. Hawkins and Steven S. Howitt for legislation to provide municipalities with the option to freeze residential tax rate or valuation for the elderly with means tested criteria. Revenue.
By Representatives Scanlon of North Attleborough and Cataldo of Concord, a petition (accompanied by bill, House, No. 3234) of Adam J. Scanlon, Simon Cataldo and Adrianne Pusateri Ramos for legislation to create a local option property tax cap for low-income seniors. Revenue.
By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 3058) of Mike Connolly for legislation to establish a local option empty homes tax on vacant units in residential buildings. Revenue.
By Representative Markey of Dartmouth, a petition (accompanied by bill, House, No. 3182) of Christopher M. Markey relative to a capital gains tax credit for first time homebuyers. Revenue.
This bill creates a property tax break for homeowners who make specific modifications to their homes to accommodate elderly or disabled tenants. It allows a $500 annual reduction in property taxes for improvements made to provide housing for someone aged 60 or older, or a disabled person (as defined in the bill), who is not the home's owner. The home must have been a single or multi-family residence with no more than three units before the changes, and the homeowner must annually confirm the tenant's eligibility. The exemption ends if the tenant no longer lives there and cannot be claimed more than once per year by a single homeowner.
By Representative Biele of Boston, a petition (accompanied by bill, House, No. 3029) of David Biele for legislation to further regulate certain rental property tax credits. Revenue.
This bill allows cities and towns to impose a local tax on vacant residential units in buildings with six or more units that have been unoccupied for 90 consecutive days or newly constructed units not rented within 90 days of occupancy. The tax rate would be 12.5% of the last agreed rental rate or set by the municipality, requiring owners to register vacant units with the local tax office within 30 days. Exemptions apply for units undergoing active redevelopment, during military deployment, after significant medical events, inheritance, or title disputes. It directly affects property owners in qualifying multi-unit buildings, with the tax applying only if a municipality chooses to adopt the program.
This bill (HD 1855) requires Massachusetts' Department of Energy Resources to analyze the cost impacts of energy regulations on housing affordability. Specifically, it directs the department to assess: (1) the added cost for builders under each regulation compared to no regulation, (2) the total cost burden on housing production, and (3) existing programs that might offset these costs to keep housing prices stable. The department must report these findings to legislative committees by December 31, 2026. The bill does not create new tax incentives or change regulations - it only mandates a study to inform future policy.
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.
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.
