FILED ON: 1/15/2026

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2914

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 senior property tax deferral.

 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 2024 Official Edition, is hereby amended by inserting after the word “or”, in line 563, the following words:- the expiration of 1 year after.

 SECTION 2. Said section 5 of said chapter 59, as so appearing, is hereby further amended by inserting after the word “or”, in line 569, the following words:- the expiration of 1 year after.

 SECTION 3. Section 5 of said chapter 59, as so appearing is hereby further amended by striking out, in line 1077, the word “ten” and inserting in place thereof the following figure:- 7.

 SECTION 4. Subclause (2) of clause Forty-first A of said section 5 of said chapter 59, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- Any city or town may also, by vote of its legislative body, adopt a higher maximum qualifying gross receipts amount for the purposes of this clause; provided, however, that such maximum qualifying gross receipts amount shall not exceed the amount of income determined by the commissioner of revenue for the purposes of subsection (k) of section 6 of chapter 62.

 SECTION 5. Said section 5 of said chapter 59, as so appearing, is hereby further amended by inserting after the word “or”, in line 1261, the following words:- the expiration of 1 year after.

 SECTION 6. Said section 5 of said chapter 59, as so appearing, is hereby further amended by inserting after the word “or”, in line 1267, the following words:- the expiration of 1 year after.