MA H3968

Elderly homeowners with disabilities (as determined by MassAbility) would receive a property tax abatement equal to the difference between property tax increases under section 21C and equivalent water/sewer charges, capped at $200

Once an exemption is initially granted, no additional proof of eligibility is required in subsequent years unless assessors discover the homeowner did not meet criteria when first approved

The Commonwealth must annually appropriate funds to fully reimburse cities and towns for all taxes abated under this exemption

The Commissioner of Revenue would distribute reimbursements to municipalities based on the number and amount of abatements granted

Filed by Representative William F. MacGregor (10th Suffolk) on January 14, 2025, and referred to the Revenue Committee