Bill > H3253

This bill amends Massachusetts property tax law to provide a tax exemption for residential property improvements made to accommodate elderly or disabled individuals who are not the property owners. Specifically, the bill defines a "disabled person" as someone unable to engage in substantial gainful activity due to a medically determinable physical or mental impairment. The property tax exemption allows homeowners to receive up to $500 in tax relief for alterations or improvements made to provide housing for a person who is at least 60 years old or disabled. The improvements must be made to a house with no more than 3 units that is owned and occupied by the applicant as their primary residence. Homeowners must annually submit an oath to assessors confirming the improvements were made to house an elderly or disabled person, and the exemption terminates when the premises are no longer occupied by such a person. Importantly, a property owner can only receive this exemption once per fiscal year, and the provision will only take effect after being accepted by individual cities or towns, applying only to improvements made after such local acceptance.

Budget and Finance

https://malegislature.gov/Bills/194/H3253