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H 3253

Aid to private and religious organizations

2025-2026 Regular Session Introduced by Bill Chumley and 6 co-sponsors

Creates a municipal option exemption reducing property tax by up to $500 on increases from qualifying home alterations to house an elderly 60+ or disabled non-owner.

Member(s) request name added as sponsor: Edgerton
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Bill Summary · H 3253

Summary — H 3253 (House Bill / Act relative to property tax exemptions)

Note: The document provided contains inconsistent material. The bill number H 3253 as filed in the Massachusetts House and the bulk of the bill text relate to a Massachusetts proposal to create a property‑tax exemption for certain home alterations that create housing for elderly or disabled non‑owners. The packet also includes an unrelated South Carolina joint resolution (proposing repeal of a state constitutional bar on direct aid to private/religious schools). This summary focuses on the Massachusetts bill text and the listed Massachusetts legislative actions; readers should verify the official legislative database for the authoritative version.

Purpose and intent

The bill would create a municipal option property‑tax exemption for the increase in assessed value that results from specific home alterations or improvements made to provide housing for a non‑owner who is either age 60 or older or “disabled.” The intent is to encourage homeowners to modify their homes to accommodate elderly or disabled persons (for example, relative or tenant), without penalizing the owner through increased property tax liability beyond a limited amount.

Key provisions

  • Adds a definition of “disabled person” to chapter 59, §5: a person unable to engage in substantial gainful activity because of a medically determinable physical or mental impairment (language mirrors common federal disability definitions; the draft contains an unclear statutory citation).
  • Replaces clause fiftieth of ch.59 §5 to establish a new exemption:
    • Exempts the increased value of residential real property caused by qualifying alterations/improvements, limited to no more than $500 of taxes due.
    • Qualifying condition: alterations/improvements must be made to provide housing for a person who is not the owner and who is at least 60 years old or disabled.
    • Property eligibility: the dwelling must have been no more than three units before the alterations and must be owned and occupied by the applicant as their domicile.
    • Annual requirement: the applicant must annually file a sworn statement to the assessors confirming the alterations were made to house an eligible elderly/disabled person.
    • Termination: the exemption ends when the premises are no longer occupied by such an elderly or disabled person.
    • Limit: one such exemption per person per fiscal year.
    • Implementation: the clause takes effect in a city or town only upon acceptance by that municipality and applies only to alterations made on or after the date of acceptance.

Who is affected

  • Primary: owner‑occupants of single‑family or small multi‑unit homes (up to 3 units) who make qualifying alterations to house an eligible elderly or disabled non‑owner (e.g., family member, tenant).
  • Local governments: municipal assessors would process applications and track the exemption; municipalities may choose to adopt the exemption by local acceptance.
  • Potential indirect beneficiaries: elderly or disabled non‑owners who gain housing options in private homes due to the incentive.

Fiscal/administrative impact

  • The exemption caps benefit at no more than $500 of taxes due annually, so the direct revenue impact per claim is small; cumulative municipal impacts depend on uptake.
  • Administrative duties include annual verification under oath by applicants and assessor tracking—some added workload for local assessors.

Procedural status & timeline (as provided)

  • Prefiled: 12/05/2024. Introduced/read first time: 01/14/2025.
  • Referred to Committee on Judiciary (initially) and then to Committee on Revenue (02/27/2025).
  • Sponsors: Presented by Representatives Alyson M. Sullivan‑Almeida and Kathleen R. LaNatra; additional sponsor names (Kilmartin, Edgerton) added in February 2025.
  • Senate concurred: 02/27/2025 (per provided actions).
  • Hearings: multiple hearings scheduled in 2025 (07/22/2025; 11/07/2025); a July hearing was later canceled and rescheduled TBD.

Notes / recommendations

  • The packet contains an unrelated South Carolina constitutional amendment resolution regarding aid to private/religious schools; this is not part of the Massachusetts bill and appears to be an insertion error.
  • The draft’s disability definition and a statutory citation are somewhat unclear; stakeholders should consult the official bill text in the Massachusetts legislative information system for final wording and any later amendments.

Compiled from official sources — confirm details with the bill’s official record.

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