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Bill

H 3004

An Act authorizing cities and towns to provide a residential exemption to senior citizens

194th Legislature (2025-2026) Introduced by Jim Arciero and 1 co-sponsor

Authorizes Massachusetts municipalities to offer optional property tax exemptions for senior citizens on primary residences, reducing housing costs for older adults with uncertain local revenue implications.

Reported on a part of H4965
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WeVote Research Nonpartisan
Bill Summary · H 3004

Legislative bill overview

H 3004 authorizes Massachusetts cities and towns to provide property tax exemptions or reductions for senior citizens on their primary residences. The bill grants local municipalities discretionary authority to establish and implement residential exemption programs tailored to their community needs.

Why is this important

Property taxes are often the largest expense for fixed-income seniors, and rising assessments can force long-term residents from their homes. This bill addresses housing affordability for older adults by allowing communities to retain seniors and maintain neighborhood stability while potentially reducing local tax revenue that funds schools and services.

Potential points of contention

  • Revenue impact: Exempting seniors from property taxes reduces municipal revenue for schools, public safety, and infrastructure without specifying state replacement funding
  • Equity concerns: Creates potential disparities between communities that adopt exemptions and those that don't, and may shift tax burden disproportionately to younger homeowners and non-homeowners
  • Program costs and administration: Municipalities must design, implement, and administer exemption programs, with unclear guidance on eligibility thresholds, income limits, or exemption percentage levels

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

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