MA H3253

Property tax exemption of up to $500 annually for increased home value resulting from alterations or improvements made to house elderly (60+) or disabled persons who are not the property owner

Qualifying properties must be owner-occupied homes with no more than 3 units prior to the alterations

Applicants must annually submit a sworn statement to assessors confirming the improvements were made to house an elderly or disabled person

Exemption terminates when the elderly or disabled person no longer occupies the premises

Local option provision requiring acceptance by individual cities or towns, applying only to improvements made on or after the date of local acceptance