MA S2069

Creates a local-option property tax exemption for seniors age 65+ who make accessibility or independent living modifications to their homes, shielding them from increased property taxes due to the resulting higher assessed value

Eligibility requires the taxpayer to occupy the property as their principal residence, not be claimed as a dependent, and meet income limits of $40,000 (single), $50,000 (head of household), or $60,000 (joint filers)

Property must have an assessed value not exceeding $600,000, with both income and valuation limits adjusted annually for cost-of-living and cost-of-housing changes

Exemption applies in addition to any other tax exemptions or abatements the homeowner may receive, and can be claimed on multiple residences if the taxpayer moves during the year

Exemption benefits are excluded from income calculations for other means-tested assistance programs including food, medical, housing, and energy assistance