MA H3991

Homeowners aged 65 or older or with documented disabilities receive an additional 25% homestead exemption on top of the baseline county exemption

Homestead exemptions will be calculated annually by the Department of Revenue based on county median home values, with a minimum of $250,000 and maximum of $1,250,000

First-time homebuyers earning less than 120% of area median income qualify for a temporary 10% exemption increase during their first 5 years of ownership

Secretary of the Commonwealth must develop a statewide education campaign including multilingual materials, informational sessions, and online filing options for homestead declarations

Department of Revenue must submit annual reports by December 31 on declarations filed by county, exemption impacts, and recommendations; effective date January 1, 2026