Bill
S 2069
Provides a state tax exemption for seniors 65+ who make accessibility improvements, shielding the added assessed value from increased property taxes (varying by local adoption).
Note on metadata
- The bill text supplied (titled "An Act relative to home modifications for seniors") differs from the short title shown above ("Establishes the position of an insurance liaison on the disaster preparedness commission"). This summary is based on the bill text inserted as Section 5P into Chapter 59 (real estate taxation) and not on the incongruent short title.
Summary — purpose and intent
- The bill creates a targeted property-tax exemption for senior homeowners who make accessibility modifications (e.g., ramps, bathroom modifications, lifts) to allow them to live independently. Its intent is to prevent seniors from facing higher property taxes when home improvements for accessibility increase assessed value.
Key provisions
- Adds Section 5P to Chapter 59 of the Massachusetts General Laws.
- Scope: Municipal adoption required — the exemption applies only in cities/towns that accept the section.
- Exemption specifics: exempts the homeowner from the increased real property tax attributable to the additional assessed value resulting from accessibility or independent‑living modifications.
- Eligibility criteria:
- Age 65 or older.
- Not a dependent of another taxpayer.
- Occupies the property as principal residence.
- Income limits (initial): $40,000 for a single individual (not head of household), $50,000 for head of household, $60,000 for two spouses filing jointly.
- Assessed value cap: residence must be valued at $600,000 or less.
- Married individuals must file a joint return to qualify.
- Adjustments:
- Income limits increase annually by a cost-of-living adjustment for that calendar year.
- The assessed‑value ceiling increases annually by a cost‑of‑housing adjustment.
- Rounding rules: increases rounded down to the nearest $1,000 (income/valuation) or $10 (exemption limit).
- Mobility during year: if the eligible homeowner changes principal residences during the year, they may claim the exemption for each principal residence actually occupied that year if modifications were made there.
- Anti‑counting provision: the exemption shall not be treated as income for determining eligibility for any means‑tested assistance program (cash, food, medical, housing, energy, education, etc.).
- Relationship to other relief: this exemption is in addition to any other exemption or abatement the homeowner may be entitled to.
Who is affected
- Primarily low‑ and moderate‑income senior homeowners (65+) who install accessibility modifications.
- Local assessors and municipal treasurers — municipalities that adopt the section will implement administrative procedures to exempt the incremental tax attributable to qualifying improvements.
- Potential indirect effects on municipal property tax revenue in adopting communities.
Fiscal and implementation considerations
- Potential small-to-moderate revenue loss for municipalities that opt in, depending on the prevalence and assessed value impact of qualifying modifications.
- Administrative work for local governments to identify qualifying improvements, calculate the taxable increase attributable to those improvements, and apply adjustments annually.
- The bill requires municipal acceptance (home-rule adoption), so impacts will vary by city/town.
Procedural status (as provided)
- Filed/introduced (bill text shows filed 1/14/2025). Other records indicate introduction on 6/12/2025 and multiple committee referrals and actions, including readings, hearings, committee reports, and referrals to Governmental Operations and Finance. (Source materials supplied contain duplicate and inconsistent dates; confirm current status with the official legislative docket.)
Related/ancillary information
- Companion and prior-session bills listed (HR 4028 companion; SD 571 replacement; prior-session bills S 6460 and S 5757).
- The text references prior similar matter (Senate No. 1927 of 2023–2024).
If you want, I can:
- Draft a one-paragraph plain-language explainer for seniors and municipal officials.
- Compare this proposal to other senior property tax relief programs in Massachusetts.
Compiled from official sources — confirm details with the bill’s official record.
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