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S 2021MASSACHUSETTSSession 194thState Billin committee

Massachusetts Senate bill expands property tax relief exemptions and deferral options for older adults and residents facing financial hardship

Original title: An Act providing property tax relief for older adults

Last action · November 20, 2025: Accompanied S2036Sponsor: Edward J. Kennedy

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Introduced
Committee
Floor Vote
Passed
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What This Bill Would Do

Massachusetts Bill S.2021 allows municipalities to adopt new property tax exemptions for residents facing financial hardship from active military status, infirmity, poverty, or age, while adjusting deferral interest rates and increasing income eligibility thresholds. The measure modifies property tax exemptions under Chapter 59 of the General Laws.

Why it matters

Older adults and residents with financial hardship or active military status changes may qualify for local property tax exemptions and deferred payment terms, altering how and when municipalities collect unpaid taxes and assess interest on deferred estates.

Background
  • The measure was introduced by Senator Edward J. Kennedy in the 194th session of the Massachusetts General Court as a petition for older adult property tax relief. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

older adults

Older adults may qualify for expanded property tax relief exemptions and adjusted income thresholds.

Directly affected

municipal assessors

Municipal assessors are responsible for recording statements of tax deferrals and determining inability to contribute.

Directly affected

cities and towns

Cities and towns receive the authority to adopt new exemption clauses and determine local interest rates subject to their charters.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who may qualify for the new property tax exemptions under this bill?
Residents who face financial hardship due to age, infirmity, poverty, or a change to active military status may qualify in cities or towns that adopt the clause.
What changes are made to tax deferral interest and liens?
The bill establishes that recorded statements by s for deferred taxes function as valid takings, sets interest accrual rules referencing chapter 60, prohibits municipal assignment of interest under section 52 of chapter 60, and allows foreclosure petitions 1 year after property conveyance or the death of the person whose taxes were deferred.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

4 actions
  1. Nov 20, 2025Senate
    Accompanied S2036
  2. Jun 12, 2025Joint
    Hearing scheduled for 06/16/2025 from 01:00 PM-05:00 PM in A-1
  3. Feb 27, 2025House
    House concurred
  4. Feb 27, 2025SenateCommittee
    Referred to the committee on Revenue

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Edward J. KennedyPrimary sponsorNo profile match

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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