Bill > S2282

This bill proposes amendments to Massachusetts General Laws Chapter 59, specifically Section 5, which deals with property tax exemptions. The key provisions aim to introduce new tax abatements, or reductions in property taxes, for deaf residents. The bill inserts two new clauses, "Fifty-eighth" and "Fifty-eighth A," into Section 5. Clause Fifty-eighth provides an abatement of either $5,000 of the taxable valuation of real property or $437.50 of actual taxes due, whichever results in a greater tax reduction, for deaf individuals who are legal residents and occupy the property as their domicile. Clause Fifty-eighth A offers a $500 abatement of actual taxes due for deaf residents under similar residency and domicile conditions, and importantly, states that if a city or town accepts this clause, Clause Fifty-eighth will not apply. Both new clauses will take effect upon acceptance by a city or town, and the bill also makes conforming changes to Section 59 of Chapter 59 to reflect the addition of these new abatement categories. The term "tax abatement" refers to a reduction in the amount of tax owed. The bill defines "deaf" by referencing Section 191 of Chapter 6, which is a separate section of law that would provide the specific definition.