H3204 • 2025

An Act reducing tax liability for grandparents raising grandchildren

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: James M. Murphy
Last action: 2026-04-13
Official status: Referred to House Committee on Bills in the Third Reading
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act reducing tax liability for grandparents raising grandchildren

An Act reducing tax liability for grandparents raising grandchildren By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No.

What This Bill Does

An Act reducing tax liability for grandparents raising grandchildren By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No.
3204) of James M.
Murphy for legislation to authorize cities and towns to establish a tax exemption or abatement program for grandparents raising grandchildren.
Revenue.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-13 House
Committee reported that the matter be placed in the Orders of the Day for the next sitting
2026-04-13 House
Rules suspended
2026-04-13 House
Read second and ordered to a third reading
2026-03-18 House
Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling
2026-02-25 House
Reporting date extended to Wednesday, March 18, 2026
2025-12-18 House
Reporting date extended to Friday, February 20, 2026
2025-09-16 Joint
Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
2025-09-05 Joint
Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1
2025-02-27 House
Referred to the committee on Revenue
2025-02-27 Senate
Senate concurred

Official Summary Text

An Act reducing tax liability for grandparents raising grandchildren
By Representative Murphy of Weymouth, a petition (accompanied by bill, House, No. 3204) of James M. Murphy for legislation to authorize cities and towns to establish a tax exemption or abatement program for grandparents raising grandchildren. Revenue.
Status:
Referred to House Committee on Bills in the Third Reading

Current Bill Text

Read the full stored bill text

×

Bill H.3204

Section 5 of Chapter 59 of the General Laws, as appearing in the 2023 Official Edition, is hereby amended by adding the following section:

Section 5P: In any city or town which accepts the provisions of this section, the board of selectmen of a town or in a municipality having a town council form of government, the town council or the mayor with the approval of the city council in a city may establish a tax exemption or abatement program for persons who have a legal relationship as a grandparent raising a grandchild and are over the age of 55. In exchange for raising a grandchild, the city or town shall reduce the real property tax obligation of such person on his tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled. Provided such reduction of the real property tax bill shall not exceed $1,000 per child in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer the total amount by which the real property tax has been reduced and to provide a copy of such record to the assessor in order that the actual tax bill reflect the reduced rate. A copy of such record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. Such cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section.

A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by allowing the maximum reduction of the real property tax bill to be based on a verified established legal relationship to the child(ren) in a given tax year.

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Close