Bill > H2691

This bill proposes to amend Section 5 of Chapter 59 of the General Laws to provide a property tax exemption of $3,000 for individuals who are caregivers for their spouses or dependents who are 65 years of age or older and have long-term care needs. Long-term care needs are defined as having three or more limitations in daily activities like bathing or dressing, or having severe cognitive impairments requiring substantial supervision and difficulty with daily activities, or being certified by a physician as having such needs for at least 180 consecutive days, including a portion of the taxable year. This relief would apply to property occupied by the caregiver as their domicile.