summary
Introduced
03/29/2021
03/29/2021
In Committee
03/29/2021
03/29/2021
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd General Court
Bill Summary
Relative to property tax deferrals for certain senior citizens. Revenue.
AI Summary
This bill amends the existing law to allow certain senior citizens to defer their property taxes. The key provisions are:
1. Seniors aged 65 or older who meet certain income requirements can apply for a property tax deferral, provided they enter into a tax deferral and recovery agreement with the local board of assessors.
2. The deferred taxes, plus interest, must be repaid when the property is sold or transferred, or upon the death of the owner, with some exceptions for surviving spouses.
3. The deferred taxes become a lien on the property, which is recorded in the registry of deeds, and the city or town can use the same enforcement mechanisms as for unpaid taxes.
4. The bill applies to property taxes assessed for fiscal years beginning on or after July 1, 2021.
Committee Categories
Budget and Finance
Sponsors (12)
Dave Rogers (D)*,
Tommy Vitolo (D)*,
Michelle Ciccolo (D),
David DeCoste (R),
Jamie Eldridge (D),
Pat Haddad (D),
Natalie Higgins (D),
Vanna Howard (D),
Pat Jehlen (D),
Dave Robertson (D),
Adam Scanlon (D),
Steve Xiarhos (R),
Last Action
Accompanied a study order, see H5352 (on 10/13/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/192/H3090 |
| Bill | https://malegislature.gov/Bills/192/H3090.pdf |
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