MA H3239

Cities and towns may form regional boards of assessors by agreement between chief executive officers, consolidating local assessor functions across multiple municipalities with costs shared proportionally and Commissioner of Revenue approval required

Removes the 100% cap on local residential exemption increases, allowing municipalities to set their own exemption amounts for qualifying residential properties

Expands property tax exemptions to surviving minor children of police officers or firefighters killed in the line of duty, including property held in trust for their benefit

Allows persons whose homes are held by trustees, conservators, or fiduciaries to qualify for existing property tax exemptions and deferrals as if they owned the property directly

Creates new property tax exemption for senior homeowners (age 65+) who meet income qualifications, have lived in the municipality for 10+ consecutive years, and occupy the property as their domicile, with exemption amounts up to 200% of the state income tax credit maximum