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HD 4808

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 establish a means-tested senior citizen property tax exemption for primary residences, reducing taxes by full tax plus half water/sewer, subject to annual caps and i

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Bill Summary · HD 4808

Summary: An Act authorizing the town of Marblehead to establish a means-tested senior citizen property tax exemption (HD 4808)

Purpose

This bill would authorize the town of Marblehead to create and administer a means-tested senior citizen property tax exemption for qualifying residential properties. The exemption would be established and governed by Marblehead’s local select board and applicable regulations, subject to annual caps and local rules.

Key Provisions

  • In Marblehead, for each qualifying residential parcel, the annual property tax exemption would equal:
    • the full tax that would otherwise be assessed, plus
    • 50% of the annual water and sewer expense,
    • minus: (i) 10% of the applicant’s income (or a different percentage set by the select board under Section 5), (ii) the circuit breaker income tax credit (under Chapter 62, General Laws, subsection (k)) received in the prior year, and (iii) any other statutory exemptions or forms of property tax relief including the Senior Tax Work Off Program.
  • The exemption cannot exceed a cap established annually by Marblehead’s select board (Section 5). If the cap would be exceeded, benefits are reduced pro rata.
  • The exemption applies to the taxpayer’s domicile (the property owner’s primary residence). It includes condominiums as eligible parcels and is in addition to other exemptions unless otherwise limited.

Eligibility and Qualification

  • Eligibility may be denied by the Marblehead Board of Assessors if the applicant has “excessive assets” as defined by regulations adopted by the select board.
  • Real property qualifies only if all criteria are met (Section 2):
    • The property is owned and occupied by an applicant whose income does not exceed thresholds set by the select board.
    • Ownership structure: single applicant aged 65+ at end of the prior year, or joint owners where at least one is 65+.
    • The property is the domicile of the applicant(s).
    • The applicant or a joint applicant has been domiciled and owned a Marblehead home for at least 10 consecutive years prior to filing.
    • The maximum assessed value of the domicile does not exceed Marblehead’s prior year average for single-family residences.
    • The applicant files for the circuit breaker credit (if eligible).
    • The Board of Assessors approves the exemption.

Administration and Oversight

  • The exemption is in addition to any other exemptions unless the act specifies otherwise.
  • A cap on total exemptions is set annually by the Marblehead select board under Section 5.
  • If the town’s exemptions would exceed the cap, benefits are pro-rated.
  • Applicants must file annually using a form adopted by the Board of Assessors, with required documentation (Section 4).
  • The select board may promulgate implementing rules and regulations after consultation with the assessors and a public hearing (Section 5).

Timelines and Status

  • Filed: June 5, 2025 (House Docket No. 4225) with local approval noted.
  • Effective Date: The Act takes effect upon passage (no separate phase-in period stated).
  • Implementation would require local rulings, annual cap setting, and annual eligibility determinations.

Impact and Considerations

  • Targeted relief for Marblehead seniors meeting income/assets and residency criteria.
  • Potential impact on town tax revenue, balanced by an annual cap and means-tested design.
  • Requires ongoing local governance: annual cap decisions, asset rules, and application intake.

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

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