HOUSE DOCKET, NO. 2287        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2456

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Thomas J. Calter

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to real estate taxes for seniors.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Thomas J. Calter

12th Plymouth

1/15/2015

Brian M. Ashe

2nd Hampden

1/20/2015

Claire D. Cronin

11th Plymouth

1/29/2015

Josh S. Cutler

6th Plymouth

1/22/2015

David F. DeCoste

5th Plymouth

2/4/2015

Ryan C. Fattman

Worcester and Norfolk

1/16/2015

Carlos Gonzalez

10th Hampden

2/25/2015

Robert L. Hedlund

Plymouth and Norfolk

2/26/2015

Michael O. Moore

Second Worcester

1/23/2015

Mathew Muratore

1st Plymouth

1/29/2015

Dennis A. Rosa

4th Worcester

1/23/2015

Richard J. Ross

Norfolk, Bristol and Middlesex

1/26/2015

Jeffrey N. Roy

10th Norfolk

1/25/2015

Jose F. Tosado

9th Hampden

1/16/2015


HOUSE DOCKET, NO. 2287        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2456

By Mr. Calter of Kingston, a petition (accompanied by bill, House, No. 2456) of Thomas J. Calter and others relative to property tax exemptions for persons over seventy years of age.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to real estate taxes for seniors.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Chapter 59 of the General Laws is hereby amended by inserting after section 2D, as appearing in the 2012 Official Edition, the following section:-

Section 2E. (a) As used in this section, “total annual household income” shall mean the combined gross income, as defined in section 2 of chapter 62, of all persons who are 21 years of age or older who resided at the property for 180 days or more during the calendar year preceding the annual application date determined by the assessors pursuant to subsection (c).

(b) In any city or town that accepts the provisions of this act, the amount of property taxation levied upon a class one, residential property, for which an application for property tax exemption has been duly and timely filed pursuant to this section, shall be equal to 10 per cent of the total annual household income or the amount that would be levied if such application for property tax exemption had not been filed pursuant to this section, whichever amount is lower; provided, however, that the property is owned and occupied by at least 1 person having reached the age of 70 on or before the annual application date determined by the assessors pursuant to subsection (c) and that such person resided at the property for 180 days or more during the calendar year preceding the annual application date determined by the assessors pursuant to subsection (c).

(c) A taxpayer who seeks to have an exemption made on his or her property in accordance with the limitation set forth in subsection (b) shall file, on or before an annual application date to be determined by the assessors of the city or town where the property is located, an application for property tax exemption with the assessors of such city or town on a form to be furnished by the assessors of such city or town having accepted the provisions of this act.