HOUSE DOCKET, NO. 4244        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3253

The Commonwealth of Massachusetts

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PRESENTED BY:

Alyson M. Sullivan-Almeida and Kathleen R. LaNatra

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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 relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home.

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PETITION OF:

HOUSE DOCKET, NO. 4244        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3253

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home.

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. Section 5 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following definition:

“Disabled person”, a person who is unable to engage in substantial gainful activity by reason of medically determinable physical or mental impairment regardless of his or her age, education, and work experience, cannot engage in substantial gainful activity. MGL s. 12A c. 71B

SECTION 2. Said Chapter 59 of the General Laws, is hereby amended by striking out clause fiftieth and inserting in place thereof the following clause:-

Fiftieth, the increased value of residential real property as a result of alterations or improvements thereto, not to exceed $500 of taxes due; provided, however, that said alterations or improvements are made to provide housing for a person who is not the owner of the premises and who is at least 60 years old or is disabled; provided further, that any such alterations or improvements must be made to a house, consisting of no more than 3 units prior to such alterations or improvements and which is owned and occupied by the applicant as his domicile; and provided, further, that the applicant shall annually furnish to the assessors a statement under oath that the alterations or improvements were made to provide housing for a person who is at least 60 years old or who is disabled. This exemption shall terminate when the premises are no longer occupied by any such elderly or disabled person. No person shall receive more than 1 exemption under the provisions of this clause in any fiscal year. This clause shall take effect upon its acceptance by any city or town and shall apply only to alterations or improvements made on or after the date of such acceptance by such city or town.