SENATE DOCKET, NO. 2305        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1921

The Commonwealth of Massachusetts

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PRESENTED BY:

Patrick M. O'Connor

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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 authorizing the town of Norwell to establish a means tested senior citizen property tax exemption.

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PETITION OF:

SENATE DOCKET, NO. 2305        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1921

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 5063 OF 2021-2022.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act authorizing the town of Norwell to establish a means tested senior citizen property tax exemption.

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. With respect to each qualifying parcel of real property classified as class one, residential in the town of Norwell, there shall be an exemption from the property tax in an amount to be set annually by the board of assessors of the town as provided in section 3. The exemption shall be applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall be a unit of real property as defined by the board of assessors under the deed for the property. The exemption provided for herein shall be in addition to any other exemption allowed under the General Laws.

SECTION 2. Real property shall qualify for the exemption under this act if:

(i) the qualifying real property is owned and occupied by a person who claimed the circuit breaker income tax credit the previous calendar year under subsection (k) of section 6 of chapter 62 of the General Laws;

(ii) the qualifying real property is owned by a single applicant age 65 or older at the close of the previous calendar year or owned jointly by persons either of whom is age 65 or older at the close of the previous calendar year and if the other joint applicant is 60 years of age or older; 

(iii) the qualifying real property is owned and occupied by the applicant or joint applicant as their domicile; 

(iv) the applicant or at least 1 of the joint applicants has been domiciled and owned a home in the town of Norwell for not less than 10 consecutive years before filing an application for the exemption; 

(v) the assessed value of the domicile is not greater than the prior year’s maximum assessed value for qualification for the circuit breaker income tax credit under said subsection (k) of said section 6 of said chapter 62 as adjusted annually by the department of revenue;

(vi) property taxes for the qualifying real property will not be reduced by more than 50 per cent by receiving this exemption; and

(vii) the board of assessors of the town of Norwell has approved the application. 

SECTION 3. The board of assessors of the town of Norwell shall annually set the exemption amount provided for in this act; provided, however, that the amount of the exemption shall be within a range of 25 per cent to 100 per cent, inclusive, of the amount of the circuit breaker income tax credit under subsection (k) of section 6 of chapter 62 of the General Laws for which the applicant received in the previous year. The total amount exempted by this act shall be annually funded by the town’s overlay account in the same manner as exemptions granted under section 5 of chapter 59 of the General Laws. If the board of assessors determines that the town’s overlay balance, accounting for all other exemptions, abatements, outstanding real and personal property balances and reserves for pending cases before the appellate tax board, is insufficient to fund the total amount exempted by this act in any fiscal year, the board of assessors may adjust the exemption amount outside of the range established in this section based on temporary fiscal necessity.

SECTION 4. A person who seeks to qualify for the exemption under this act shall, before the deadline established by the board of assessors of the town of Norwell, file an application, on a form to be adopted by the board of assessors, along with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption. The board of assessors may deny an application for an exemption under this act if the board of assessors finds that the applicant has excessive assets that place the applicant outside the category of intended recipients of the exemption under this act.

SECTION 5. An exemption shall not be granted under this act until the department of revenue certifies a residential tax rate for the applicable tax year.

SECTION 6.  This act may be revoked by an affirmative vote of a majority of the voters at any regular or special town meeting at which the question of revocation is placed on the ballot. Revocation shall take effect 30 days after an affirmative vote by the town.

SECTION 7. This act shall take effect upon its passage.