Bill > H3204

This bill allows cities and towns in Massachusetts to create a tax exemption or abatement program specifically designed for grandparents over the age of 55 who are legally raising their grandchildren. Under this proposed legislation, municipalities can choose to voluntarily adopt the program, which would provide eligible grandparents with a property tax reduction of up to $1,000 per grandchild in a given tax year. The tax reduction would be in addition to any existing exemptions or abatements the grandparent might already receive. The local government would be responsible for maintaining records of the tax reduction and providing documentation to both the assessor and the taxpayer. Each city or town would have the authority to establish its own specific rules for implementing the program, as long as those rules are consistent with the bill's overall intent. The bill requires a vote by the local legislative body to implement the program, and municipalities can also adjust the exemption based on the verified legal relationship to the child or children in a given tax year.

Budget and Finance

https://malegislature.gov/Bills/194/H3204