HOUSE DOCKET, NO. 793        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2498

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

John V. Fernandes

_________________

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 freezing real property tax payments by elderly home-owners.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

John V. Fernandes

10th Worcester

1/14/2015

Paul McMurtry

11th Norfolk

11/15/2019

Jeffrey N. Roy

10th Norfolk

11/15/2019

James Arciero

2nd Middlesex

11/15/2019


HOUSE DOCKET, NO. 793        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2498

By Mr. Fernandes of Milford, a petition (accompanied by bill, House, No. 2498) of John V. Fernandes and others for legislation to prohibit increases in real property tax payments by elderly homeowners.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2566 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act freezing real property tax payments by elderly home-owners.

 

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

SECTION 1.  Subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out paragraph (2) and inserting in place thereof the following two paragraphs:-

(2) A tenant of residential property located in the commonwealth, who is 65 years of age or older, who is not a dependent of another taxpayer and who occupies said property as his principal residence, shall be allowed a credit equal to the amount by which the rent constituting real estate tax payment exceeds 10 per cent of the taxpayer's total income, but the credit shall not exceed $750.

(2½) Notwithstanding the provisions of paragraph (4), an owner of residential property located in the commonwealth, who is 65 years of age or older, who is not a dependent of another taxpayer and who occupies said property as his or her principal residence, shall be allowed a credit equal to the amount by which the real estate tax payment exceeds such taxpayer’s amount of payment for calendar year 2012; provided, however, that the income limit in this subsection shall be increased by amounts equal to such income multiplied by the cost-of-living adjustment for the calendar year.

SECTION 2.  This act shall take effect January 1, 2013.