HOUSE DOCKET, NO. 165        FILED ON: 1/6/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Adam J. Scanlon and Simon Cataldo

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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 tax relief for low-income seniors and veterans.

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PETITION OF:

HOUSE DOCKET, NO. 165        FILED ON: 1/6/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

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 tax relief for low-income seniors and veterans.

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. Chapter 60A Section 1 of the Massachusetts General Laws is hereby amended by adding the following paragraph:

The excise imposed by this section shall not apply to a motor vehicle owned and registered by a citizen over the age of 65 whose annual income is at or below the federal poverty guideline. This exemption shall apply to not more than one motor vehicle owned and registered for the personal, noncommercial use of such senior citizen. After the assessors have allowed an exemption under this paragraph no further evidence of the existence of the facts required by this paragraph shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the senior citizen did not satisfy all of the requisites of this section at the time the exemption was first granted.

Section 2. Section 1 of chapter 60A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the ninth paragraph the following paragraph:-

The excise imposed by this section shall not apply to a motor vehicle owned and registered by or leased to a veteran, as defined in section 7 of chapter 4, whose annual income is equal to or below 100 per cent of federal poverty level. This exemption shall apply to not more than 1 motor vehicle owned and registered by or leased for the personal, noncommercial use of such veteran. After the assessors have allowed an exemption under this paragraph, no further evidence of the existence of the facts required by this paragraph shall be required in any subsequent year in the city or town in which the exemption has been so allowed; provided, however, that the assessors may refuse to allow an exemption in any subsequent year if they become aware that the veteran does not continue to satisfy all of the requisites of this section at the time the exemption was first granted.