Amendment ID: S2124-6-R1

Redraft Amendment 6

Adult Disabled Property Tax Commission

Messrs. O'Connor and Timilty, Ms. Lovely and Ms. L'Italien move to amend the bill by inserting after section 17 the following section:-

“SECTION 17A. There shall be a special commission, pursuant to section 2A of chapter 4 of the General Laws, to determine the feasibility of establishing local option property tax deduction programs for: (i) persons with an intellectual or developmental disability, as defined by section 1 of chapter 123B of the General Laws; (ii) individuals eligible under Title II or Title XVI of the federal Social Security Act for benefits to the disabled; or (iii) individuals providing and paying for full-time care within their private residence for an individual with intellectual and developmental disabilities who is over the age of 22.

The commission shall review and evaluate the experiences and policy efforts of other states and consider ways to enhance existing state laws as it relates to establishing and providing property tax reductions to individuals with disabilities.

Topics of discussion for the commission shall include, but not be limited to: (i) the effects that changes to tax laws would have on eligible taxpayers at all income levels; (ii) the number of individuals with disabilities residing in the commonwealth who may benefit from potential changes to property tax laws considered by the commission; (iii) comparative costs of respite care through a state-subsidized organization and the costs of independent respite care for a relative within a private residence, (iv) any cost savings to the commonwealth and host municipalities as a result of individuals assuming the costs of full-time care for persons with intellectual and developmental disabilities who are over the age of 22; (v) any additional expenses of remodeling a residential property to include adequate accommodations to meet the needs of a relative with intellectual and developmental disabilities, including, but not limited to, handicap accessible ramps and medical machinery; (vi) consideration of ways to provide tax relief in connection with modifications to residential property that ensures adequate accommodations and improves accessibility to allow individuals with disabilities to live independently; (vii) consideration of any eligibility requirements relating to residency, domicile, ownership and disability for any local option property tax reduction that may be recommended to be established pursuant to this section; and (viii) consideration of the use of a formula to determine the appropriate amount an eligible taxpayer may receive in property tax reductions.

The special commission shall consist of: the house and senate chairs of the joint committee on revenue or their designees, who shall serve as co-chairs of the commission; the house and senate chairs of the joint committee on children, families and persons with disabilities or their designees; the house and senate chairs of the joint committee on elder affairs or their designees; the commissioner of the department of developmental services or a designee; the commissioner of the department of revenue or a designee; the commissioner of the Massachusetts rehabilitation commission; the minority leader of the house of representatives or a designee; the minority leader of the senate or a designee; a representative of the ARC of Massachusetts; a representative from the Advocates for Autism of Massachusetts; a representative from the Massachusetts Down Syndrome Congress, Inc.; a representative from the Massachusetts Statewide Independent Living Council; a representative from the Massachusetts Association of Councils on Aging; and a representative from the Disability Law Center, Inc.

The first meeting of the commission shall take place not later than March 1, 2018. The commission shall submit its recommendations, together with drafts of any legislation, to the clerks of the senate and the house of representatives, the chairs of the joint committee on revenue, the chairs of the joint committee on rules and the chairs of the joint committee on children, families and persons with disabilities not later than December 1, 2018.”.