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Bill > H4559


MA H4559

MA H4559
Authorizing the town of Shutesbury to establish a means-tested senior citizen property tax exemption


summary

Introduced
03/17/2022
In Committee
04/25/2022
Crossed Over
10/27/2022
Passed
10/31/2022
Dead
Signed/Enacted/Adopted
11/07/2022

Introduced Session

192nd General Court

Bill Summary

That the town of Shutesbury be authorized to establish a means-tested senior citizen property tax exemption in said town. Revenue. [Local Approval Received.]

AI Summary

This bill authorizes the town of Shutesbury to establish a means-tested senior citizen property tax exemption. The exemption would apply to residential property owned and occupied by individuals aged 65 or older whose prior year's income makes them eligible for the state's "circuit breaker" tax credit. The exemption amount would be set annually by the Select Board, between 50-200% of the circuit breaker credit. The total exempted amount would be allocated proportionally within the town's residential tax levy. Applicants must meet certain criteria, such as owning the property for at least 10 years, and must reapply annually. The exemption would expire after 3 years but could be reauthorized by the town. The bill requires the Department of Revenue to certify the residential tax rate where the exemption amount is raised through a tax levy burden shift.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Signed by the Governor, Chapter 259 of the Acts of 2022 (on 11/07/2022)

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