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Bill > H4476


MA H4476

MA H4476
Authorizing the town of Winchester to establish a senior property tax exemption


summary

Introduced
02/27/2020
In Committee
02/27/2020
Crossed Over
12/14/2020
Passed
12/16/2020
Dead
Signed/Enacted/Adopted
12/21/2020

Introduced Session

191st General Court

Bill Summary

Authorizing the town of Winchester to establish a senior property tax exemption

AI Summary

This bill authorizes the town of Winchester to establish a senior property tax exemption. The exemption applies to residential properties owned and occupied by individuals aged 65 or older (or with a joint owner aged 60 or older) who meet certain income and asset requirements. The exemption amount will be set annually by the select board within a range of 50% to 200% of the state's "circuit breaker" tax credit. The total exemption amount will be allocated proportionally across all residential taxpayers. Applicants must file for the exemption each year, and the Department of Revenue must certify the residential tax rate to ensure the exemption is revenue-neutral within the town's tax levy.

Sponsors (2)

Other Sponsors (1)

Joint Committee on Revenue (J)

Last Action

Signed by the Governor, Chapter 230 of the Acts of 2020 (on 12/21/2020)

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