HOUSE DOCKET, NO. 4685        FILED ON: 12/9/2019

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The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Carolyn C. Dykema

_________________

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 enhancing the senior property tax deferral program.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Carolyn C. Dykema

8th Middlesex

12/9/2019

John Losch

 

12/9/2019


HOUSE DOCKET, NO. 4685        FILED ON: 12/9/2019

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By Ms. Dykema of Holliston, a petition (subject to Joint Rule 12) of Carolyn C. Dykema and John Losch relative to the senior property tax deferral program.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act enhancing the senior property tax deferral program.

 

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

The fifth paragraph of clause forty-first A of section 5 of chapter 59 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding the following paragraph:-

The exemption set forth in this clause shall continue for a period of six months after: (i) the incapacity or death of the owner of the real property, (ii) the incapacity or death of a surviving spouse who inherits the real property and is not automatically qualified under the terms of clause 2 (Sec 41 A), or (iii) receipt of the property by heirs, assignees, or devisees, at the same reduced interest tax rate applied by the city or town in the original tax deferral and recovery agreement.