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H 3134

Law enforcement

2025-2026 Regular Session Introduced by Todd Rutherford

Massachusetts towns may let residents 70+ volunteer for municipal services in exchange for property tax relief, up to $1,000 per year (or 125 hours), with records and limits.

Referred to Committee on Judiciary
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WeVote Research Nonpartisan
Bill Summary · H 3134

Summary — H 3134 (2025): "An Act relative to a senior citizen volunteer property tax reduction"

Purpose

To authorize Massachusetts cities and towns to create local programs allowing seniors to volunteer municipal services in exchange for a reduction in their real property tax bills. The aim is to provide a tax relief option for seniors (age 70+) while encouraging volunteer civic service.

Key provisions

  • Adds Section 5O to Chapter 59 of the Massachusetts General Laws.
  • Municipal adoption: The program applies only in a city/town that votes to accept the section. Local decision-makers (selectboard, town council/mayor and city council, per charter) may establish the program and local implementing rules consistent with the statute.
  • Eligibility: Senior citizens over age 70 who volunteer to provide services to the municipality.
  • Tax reduction mechanics:
    • The municipality reduces the senior’s real property tax obligation on the tax bill in exchange for the volunteer services.
    • The reduction is in addition to any other exemption or abatement the person is entitled to.
    • Hourly credit may not exceed the Commonwealth’s current minimum wage rate per hour for the services credited.
    • Annual cap on reduction: $1,000 per tax year (municipalities may, by local legislative vote, instead base the maximum reduction on 125 volunteer hours in a year).
  • Administration and records:
    • Municipalities must maintain records for each participating taxpayer (e.g., hours served, amount of tax reduction), provide a copy to the assessor so tax bills reflect reductions, and give a copy to the taxpayer before issuance of the tax bill.
    • Municipalities may establish local procedures for implementation.
  • Limitations and labor rules:
    • The statute explicitly states it does not permit reducing municipal workforce or replacing existing staff.
    • The tax reduction is not treated as income/wages for state income tax (Ch. 62), withholding (Ch. 62B), workers’ compensation (Ch. 152) or other General Laws provisions.
    • Participating seniors are considered “public employees” for the purposes of Chapter 258 (liability/torts) and the services are deemed “employment” for purposes of unemployment insurance (Chapter 151A).

Who would be affected

  • Primary: Owner-occupant senior citizens (age 70+) in municipalities that opt into the program.
  • Municipal governments: assessors, volunteer coordinators, human resources/legal departments (administration, recordkeeping, potential liability/unemployment implications), and municipal budgets (revenue impacts).
  • State agencies: potential interactions with unemployment insurance and tort-liability frameworks.

Fiscal and administrative impact (high-level)

  • Local property tax revenues could be reduced (up to $1,000 per participating senior annually, higher if a locality uses the 125-hour option).
  • Administrative costs for tracking hours, maintaining records, coordinating volunteers, and updating tax bills.
  • Possible legal/insurance implications because volunteers are treated as public employees for certain statutory purposes (Chapter 258, Chapter 151A).

Procedural status & timeline

  • Prefiled: 2024-12-05
  • Introduced/first read in House: 2025-01-14
  • Referred to Committee on Judiciary (and later to Revenue per docket); Senate concurred (2025-02-27 per record).
  • Referred to Committee on Revenue: 2025-02-27
  • Hearing scheduled: 06/16/2025, 1:00–5:00 PM (A-1)

Notes

  • The bill ties the hourly credit to the state minimum wage, so the effective per-hour credit will change with any minimum wage adjustments.
  • The document provided also includes unrelated South Carolina draft language about cell-site simulator procurement; that section is not part of H 3134 and appears to be an extraneous insertion.

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

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