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S 2061

Provides for certain presumptions for reckless driving and the implementation of a reckless driving and vehicular violence awareness component of the pre-licensing course for driver's licenses

2025 Regular Session Introduced by Jeremy Cooney and 7 co-sponsors

Allows towns to reduce a senior's property tax bill in exchange for volunteer service, up to the state minimum wage per hour for up to 175 hours (cap possible).

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Bill Summary · S 2061

Summary — S.2061 (An Act reducing senior citizen property taxes)

Note: The official bill text filed under Senate Docket No. 1089 (Sen. Patrick M. O’Connor) amends Massachusetts General Laws, chapter 59, section 5K, and is titled “An Act reducing senior citizen property taxes.” Some metadata supplied with this request is inconsistent; this summary is based on the bill text included in the docket (filed 1/15/2025).

Purpose

To authorize municipalities to reduce the real‑property tax bills of senior citizens (age 60+) in exchange for volunteer service to the city or town, and to allow an approved representative to provide those services for seniors who are physically unable to volunteer.

Key provisions

  • Amends Section 5K of chapter 59 of the General Laws.
  • Allows a city or town to reduce a senior resident’s real property tax obligation on their tax bill in exchange for volunteer services.
  • Any reduction under this provision is in addition to any exemption or abatement the person is otherwise entitled to.
  • Credit limit: a person may not receive a rate or credit greater than the Commonwealth’s current minimum wage per hour, for up to 175 hours of volunteer services in a given tax year.
    • Municipalities may choose to cap the number of credited volunteer hours at a number fewer than 175.
  • Municipal legislative bodies, subject to charter provisions, may permit an approved representative to perform volunteer services on behalf of persons who are physically unable to serve.

Who would be affected

  • Primary beneficiaries: Massachusetts residents age 60 and older who volunteer for their city or town (or for whom an approved representative volunteers due to physical inability).
  • Municipalities: local governments that opt to implement this program would record reduced property tax revenue for participating seniors; they retain local control to adopt the program and set any lower hour cap.
  • State government: no direct statewide benefit/mandate beyond permitting the mechanism; the statutory change ties the credit rate to the statewide minimum wage.

Fiscal and practical impacts

  • Fiscal impact depends on municipal adoption and participation levels: participating municipalities would see reduced property tax receipts for participating seniors; the tradeoff is volunteer labor supplied to local government.
  • Administrative burden: municipalities would need to establish program rules, verification, tracking, and tax‑bill crediting mechanisms.
  • Equity/design choices left to local legislative bodies (e.g., whether to adopt the program and what hourly cap to set below 175).

Legislative status / timeline (from provided record)

  • Filed: 1/15/2025 (Senate Docket No. 1089) by Senator Patrick M. O’Connor.
  • Hearing(s) and committee referrals are listed inconsistently in the supplied record; entries show committee referrals (Revenue, Transportation, Veterans’ Affairs) and various calendar actions. Records also indicate the bill passed the Senate and was delivered to the House/Assembly on 6/12/2025.
  • Recommendation: consult the official Massachusetts legislative website or Clerk’s office for the authoritative, up‑to‑date procedural status given conflicting entries in the supplied metadata.

Notes

  • The bill ties the maximum hourly credit to “the current minimum wage of the commonwealth,” so the per‑hour credit would adjust automatically if the state minimum wage changes.
  • Municipal adoption is voluntary; the statute gives local legislative bodies discretion to implement and to allow representatives to perform volunteer service for those physically unable.

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

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