Amendment #239 to H3400

An Amendment Relative to Freezing Property Taxes for Senior Citizens

Representatives Cutler of Duxbury, Heroux of Attleboro and McMurtry of Dedham move to amend the bill by adding the following section:

SECTION XXXX.  Section 1.  A town may provide a freeze on the rate and valuation of taxes assessed on real property for any resident who is sixty-five years or older.

Section 2.  In order to qualify for the tax and valuation freeze, the property must be, at the time of filing, the principal residence of the person filing for a freeze.  No person shall receive a freeze on more than one residence in any year.

Section 3.  A person confined to a hospital, nursing home, boarding home, or adult family home shall remain eligible to claim a freeze on the rate and valuation of taxes on real property if (a) the residence is unoccupied for a minimum of 3 months; (b) the residence is occupied by a spouse or a person financially dependent upon the claimant for support; or (c) the residence is rented for the purpose of paying nursing home, hospital, boarding home, or adult family home costs.

Section 4.  The person claiming a freeze on the rate and valuation of taxes on real property must have owned as a principle residence at the time of filing, in fee or as a life estate, the residence on which the property taxes have been imposed.  If the person claiming a freeze lives in a cooperative housing association, corporation, or partnership, the claimant must own a share therein representing the unit or portion of the structure in which the claimant resides. For purposes of this Act, a residence owned by a marital community or owned by co-tenants shall be deemed to be owned by each spouse or co-tenant, and any lease for life shall be deemed a life estate.

Section 5.  The person claiming a freeze on the rate and valuation of taxes on real property must be sixty-five years of age or older on December 31st of the year in which a freeze on the rate and valuation of taxes on real property claim is filed, PROVIDED, that the surviving spouse of a person who was receiving a freeze on the rate and valuation of taxes on real property at the time of the person's death shall qualify if the surviving spouse is sixty years of age or older and otherwise meets the requirements of this Act.

Section 6.  This Act does not apply to improvements to the property, made after the freeze on the rate and valuation of taxes on real property is claimed, in the year in which the improvements are made. Improvements to the property made after the freeze shall be added to the value otherwise determined under this Act at their true and fair value in the year in which they are made.

Section 7.  For the purposes of this Act, the primary residence may not contain more than five contiguous acres of land immediately surrounding the residence.

Section 8.  The Assessors shall provide application forms for a freeze on the rate and valuation of taxes on real property granted by this Act.  The application form shall require such information as may be necessary to determine the initial and continuing eligibility of the owner for the claimed freeze.

Section 9.  A claimant must not owe any delinquent taxes on the residence for previous years.