Bill > S1533

This bill proposes to amend Massachusetts General Laws Chapter 59, Section 5, to create new tax abatements for deaf residents. Specifically, it introduces two new clauses, "Fifty-eighth" and "Fifty-eighth A," which would allow deaf individuals who are legal residents of the Commonwealth and occupy their property as their domicile to receive tax relief. Clause Fifty-eighth offers an abatement of up to $5,000 on the taxable valuation of real property or a cash abatement of $437.50, whichever is greater, with the city or town bearing the initial portion of the exemption and the Commonwealth reimbursing for the remainder. Clause Fifty-eighth A provides a direct cash abatement of $500 on actual taxes due, with the Commonwealth covering $87.50 of this amount, and this clause would only take effect if a city or town accepts it, in which case Clause Fifty-eighth would not apply. Both clauses stipulate that property conveyed to evade taxation will not be eligible for these exemptions.