MA S1961

Massachusetts cities and towns may adopt a local option to freeze property tax assessments at current values for eligible residential properties

Eligible categories may include owner-occupied primary residences, elderly persons, veterans, or other groups determined by the municipality

Freeze periods last up to 3 years and may be renewed by majority vote of the local legislative body

Property improvements, renovations, or expansions that increase value remain subject to assessment adjustments even during a freeze

Commissioner of Revenue must promulgate regulations for administration, public notification, and annual reporting by local assessors