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H 4225

An Act authorizing the town of Marblehead to establish a means-tested senior citizen property tax exemption

194th Legislature (2025-2026) Introduced by Jenny Armini and 1 co-sponsor

Marblehead can create a means-tested senior property tax exemption reducing bills for qualifying seniors by replacing tax with an adjusted exemption that includes water/sewer costs

Signed by the Governor, Chapter 67 of the Acts of 2026
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Bill Summary · H 4225

Summary: H.4225 — An Act authorizing the town of Marblehead to establish a means-tested senior citizen property tax exemption

Overview

H.4225 would authorize Marblehead to create a means-tested senior citizen property tax exemption for qualifying residential parcels. The exemption is designed to reduce property tax bills for eligible seniors by replacing the standard tax with a calculated exemption equal to the tax that would be due plus half of annual water/sewer costs, minus specified deductions. The measure requires local approval (cap setting, asset rules, and implementation rules) and would operate in addition to existing exemptions.

  • Introduced: June 16, 2025
  • Hearing: Scheduled November 7, 2025, 10:00 AM–2:00 PM, Gardner Auditorium
  • Status: Related hearings and actions noted; local approval received in the filed bill
  • Related bill: HD 4808 (replaces)

Purpose and intent

  • To empower Marblehead to tailor a senior citizen property tax relief program that is means-tested—i.e., eligibility depends on income and assets.
  • To provide targeted relief to long-time Marblehead residents who meet residency, ownership, and income criteria, while preserving protections against excessive tax relief via annual caps and asset tests.

Key provisions (highlights)

1) Financeable exemption formula (Section 1)
- For each qualifying residential parcel, the exemption equals:
- the total tax that would otherwise be assessed, plus
- 50% of the annual water and sewer expense,
- minus: (i) 10% of income (or a different % set under Section 5), (ii) the circuit breaker income tax credit received for the prior year, and (iii) any other state exemptions or relief including the Senior Tax Work Off Program.
- The exemption cannot exceed an annual cap set by the Marblehead Select Board.
- Applies only to the taxpayer’s domicile; includes condominiums as a “parcel.”
- The exemption is additive to other exemptions unless specifically excluded.

2) Asset test and eligibility (Section 2)
- The Board of Assessors may deny an application if excessive assets are present (definition set by the Select Board).
- Real property eligibility criteria include:
- Owner-occupancy by a person ≤ income limits set by the Select Board (Section 5),
- Ownership by a single applicant aged 65+ or joint owners with at least one aged 65+,
- Domicile status in Marblehead,
- At least 10 consecutive years of Marblehead residency prior to filing,
- Maximum assessed value not exceeding the prior year’s Marblehead average for single-family homes,
- Applicant or joint applicant’s circuit breaker credit filed if eligible,
- Board of Assessors approval.

3) Cap and pro rata adjustment (Section 3)
- The exemption is in addition to other exemptions, but a town cap may limit total benefits.
- If benefits would exceed the cap, amounts are reduced pro rata.

4) Application and administration (Sections 4–5)
- Annual filing required with documentation; deadline established by the Assessors.
- Select Board may adopt implementing regulations after a public hearing.

5) Effective date (Section 6)
- Takes effect upon passage.

Who would be affected

  • Eligible Marblehead residents who own and occupy qualifying residential property and meet income, age, residency, and asset criteria.
  • The town would administer the program, including cap setting, asset determinations, and annual eligibility.

Procedural and timeline notes

  • Introduced 6/16/2025; multiple hearings noted (latest: 11/07/2025).
  • Senate action listed as “concurred” on 6/18/2025 (context suggests cross-chamber consideration for local option measures).
  • Local implementation requires rules/regulations by the Select Board following a public hearing.

Potential impact

  • Provides targeted property tax relief to Marblehead seniors who meet means-testing criteria.
  • Shifts some distribution of property tax relief decisions to local control (cap, income/asset thresholds, and eligibility rules).
  • Could affect town revenue depending on cap level and applicant demand; ensures safeguards via asset test and residency requirements.

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

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