Amendment ID: S2902-6

Amendment 6

Local‑Option Senior Property Tax Freeze

Messrs. Tarr and Collins move that the proposed new draft be amended by inserting after section _ the following section:-

"SECTION_. Section 5 of chapter 59 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after clause Fifty‑Eighth the following clause:—

Fifty‑ninth. Notwithstanding any other provision of this chapter or any general or special law to the contrary, in a city or town that accepts this clause, the board of assessors shall annually reduce the property tax on the real property of a person who: (i) has attained the age of 70 before the beginning of the fiscal year for which the tax is due; (ii) has been domiciled in and has owned a home in the city or town for not less than 10 consecutive years; and (iii) occupies the property as their domicile, whether individually or jointly with a spouse.

The amount of tax due under this clause shall be the amount assessed on the property in the fiscal year immediately preceding the fiscal year in which the taxpayer attained age 70. The exemption shall apply each year that the taxpayer continues to meet the requirements of this clause.”