Bill > S1959

This bill amends existing Massachusetts General Laws related to property tax abatements, which are reductions in the amount of property tax owed. Specifically, it introduces new provisions for deaf residents, defined as individuals with a hearing impairment as specified in Chapter 6, Section 191, who are legal residents of the Commonwealth and occupy their primary residence. The bill creates two new categories for tax abatements: "Fifty-eighth," which offers an abatement of up to $5,000 on the taxable valuation of real property or $437.50 in actual taxes due, whichever is greater, with the city or town bearing $4,000 of the exemption or $350, and the Commonwealth covering the remaining balance up to $1,000 of exemption or $87.50, reimbursing the local government for this portion. It also introduces "Fifty-eighth A," which provides a $500 abatement on actual taxes due, with the Commonwealth bearing $87.50 of this exemption and reimbursing the city or town. This latter provision, "Fifty-eighth A," requires local acceptance by a city or town and, if accepted, supersedes the "Fifty-eighth" provision in that locality. The bill also updates the application deadline for various tax exemptions, including these new ones for deaf residents, allowing applications to be filed by December 15th of the tax year or within three months of receiving a tax bill or notice if it's sent after September 15th.