Bill
H 4526
Authorizes North Attleborough to grant a means-tested senior homeowner property tax exemption on residential parcels, capped at 500 exemptions/year, with income limits.
Status and context
- Bill number: H.4526 (House Docket No. 5132) — filed 9/11/2025; presented by Rep. Adam J. Scanlon and Sen. Paul R. Feeney with town council approval.
- Classification: local act (document also labeled a resolution in the provided materials).
- Key legislative actions listed: Referred to Revenue Committee 2025-09-15; Senate concurred 2025-09-18. (The file also includes a May 8, 2025 “introduced and adopted” entry that appears to relate to an unrelated retirement resolution included in the package — see Notes below.)
- Purpose: authorizes the Town of North Attleborough to establish a targeted, means‑tested property tax exemption for qualifying senior homeowners.
Main purpose and intent
- Provide targeted property tax relief to low‑ and moderate‑income senior homeowners in North Attleborough by allowing the town to grant an annually set, means‑tested exemption on residential (Class 1) property used as the owner’s domicile.
Key provisions
- Exemption scope: Applies to each qualifying residential parcel (single, two‑family, condominium) used as the applicant’s domicile. The exemption amount is set annually by the Town Council and applies only to the residential portion of the parcel.
- Eligibility income limits (initial limits set annually by Town Council):
- Single applicant: $70,000
- Head of household: $80,000
- Joint applicants: $90,000
- Age and ownership requirements:
- Single applicants must meet full Social Security retirement age (currently 67).
- For joint applicants, the co‑applicant must be at least the minimum retirement age (currently 62).
- Applicant(s) must have owned and resided in a qualifying North Attleborough dwelling for at least 10 consecutive years prior to application. If the property is held in trust, applicant must have a beneficial interest.
- Assessed value cap: The domicile’s assessed value cannot exceed the prior year’s average of the qualifying residential class as determined by the assessor.
- Asset review: Board of Assessors may deny an application if applicants have “excessive assets” contrary to the exemption’s intent.
- Annual application: Applicants must file annually by September 1 on a Board‑approved form with income and asset documentation.
- Interaction with other programs: Applicants may not participate concurrently in the Senior Tax Work‑Off Program (G.L. c.59, §5K) for the same fiscal year.
- Limits and allocation:
- First‑come, first‑served basis; maximum 500 exemptions per fiscal year.
- The total exempted amount is shifted proportionally within the residential tax levy (i.e., other residential taxpayers bear the redistributed share).
- No exemption is effective until the Department of Revenue certifies a residential tax rate reflecting the exemption’s burden shift.
- Duration: The exemption authority expires 3 years after the act’s effective date, but the Town Council may reauthorize it for additional 3‑year intervals by vote.
- Effective date: Upon passage.
Who is affected
- Direct beneficiaries: Eligible senior homeowners (single or joint) in North Attleborough who meet the income, age, residency, ownership, and assessed value conditions.
- Indirectly affected: All residential taxpayers in North Attleborough, who will proportionally absorb the tax shift equivalent to the total exempted amount.
Procedural/timeline aspects
- Town Council sets annual exemption amount and may reauthorize the program in 3‑year increments.
- Applicants must reapply annually; Board of Assessors approves/denies and enforces eligibility.
- DOR certification required before exemptions are granted in any tax year.
Notes / Anomalies
- The provided packet also contains a separate House resolution honoring Pamela D. Scott on retirement (South Carolina House of Representatives). That resolution text appears unrelated to the North Attleborough exemption act; the bill’s title metadata (“Pamela D. Scott, retirement”) conflicts with the act’s subject. The summary above reflects the substantive text of H.4526, which concerns the North Attleborough senior property tax exemption.
- Related bill reference: HD 5132 is listed as being replaced by this filing.
Compiled from official sources — confirm details with the bill’s official record.
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