Bill > H2462

This bill proposes to amend Massachusetts General Laws, specifically Chapter 59, which deals with property taxes, to adjust the application deadlines for various property tax exemptions and deferrals. The core change across several sections of the bill is to standardize the application deadline for many of these exemptions to be "on or before the deadline for an application for exemption under section 59," and in one specific instance, it clarifies that an application for certain exemptions can be made on or before April 1st of the tax year or within three months after receiving a tax bill or assessment notice, whichever is later. This aims to provide a more consistent and potentially extended timeframe for taxpayers to apply for relief from property taxes, impacting both residential and commercial exemptions, and will apply to taxes assessed for fiscal years beginning on or after July 1, 2015.