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April 16, 2026 Clouds | 76°F
The 194th General Court of the Commonwealth of Massachusetts

Resolve S.2022 194th (Current)

Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

By Mr. Kennedy, a petition (accompanied by resolve, Senate, No. 2022) of Edward J. Kennedy that provisions be made for an investigation and study by a special commission (including members of the General Court) relative to a senior state property tax deferral program. Revenue.

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Bill Information

Presenter:
Edward J. Kennedy

Property tax

This legislation establishes a special commission to determine the feasibility of establishing a state property tax deferral program for persons age 65 and older, through the establishment of a 3-year pilot program. The purpose of the pilot program is to learn what percentage of eligible households opts into the program to learn what size a revolving loan fund would be needed to administer a state deferral program. The commission shall consist of the House and Senate chairs of the Joint Committee on Revenue, who shall serve as co-chairs of the special commission; the commissioner of the Massachusetts Department of Revenue or a designee; The House and Senate chairs of the Joint Committee on Elder Affairs; 1 member appointed by the Senate minority leader; 1 member appointed by the House minority leader; 1 representative of the Massachusetts Statewide Independent Living Council; 1 representative of the Massachusetts Association of Councils on Aging; and 1 representative from the Mass Senior Action Association. The main features of a pilot state property tax deferral program shall include identifying an eligible area and offering enrollment to homeowners level who are up to date on all prior year’s property taxes regardless of income; administering enrollment by incorporating a ‘check off’ option to defer their local property tax in the local property tax bills; arranging for cities and towns to forward the tax bills of those who opt to participate in the program to the Massachusetts Department of Revenue The commission shall review and evaluate the 3-year pilot as well as the experiences and policy efforts of other States. Topics of discussion for the commission shall include, but not be limited to: the effects that changes to tax laws would have upon the economic security of eligible taxpayers at all income levels; the number of individuals residing in the commonwealth who may benefit from potential changes to property tax laws considered by the commission; any expenses for administering such a program; consideration of any eligibility requirements relating to residency; and consideration of the use of a formula to determine the maximum amount an eligible taxpayer may receive in property tax deferrals.
* The bill summary was created by the Primary Sponsor of the bill; no committee of the General Court certifies the accuracy of its contents.

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