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H5035 • 2025

An Act relative to Grafton's senior tax exemption

An Act relative to Grafton's senior tax exemption

Budget Taxes
Active

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

Sponsor
Muradian, Jr., David K.
Last action
2026-04-24
Official status
Hearing scheduled for 05/04/2026 from 09:00 AM-05:00 PM in Written Testimony Only
Effective date
Not listed

Plain English Breakdown

Official source material did not provide specific details about setting the exemption amount based on income and assets.

Grafton's Senior Property Tax Exemption Act

This act establishes a property tax exemption for senior residents in Grafton, Massachusetts.

What This Bill Does

  • Creates an annual property tax exemption for eligible seniors living in Grafton.
  • Sets the exemption amount based on eligibility criteria including income and assets of applicants.
  • Requires applicants to meet certain criteria such as age, residency duration, and asset limits.
  • Allows the town's select board to set the exemption percentage each year within specified limits.
  • Limits exemptions to those who qualify for a specific state tax credit.

Who It Names or Affects

  • Senior residents of Grafton over the age of 60 or 65.
  • The town of Grafton and its local government agencies.

Terms To Know

Circuit Breaker Income Tax Credit
A tax credit for low-income residents to reduce their property taxes based on income level.
Select Board
The governing body of a town in Massachusetts responsible for setting local policies and budgets.

Limits and Unknowns

  • The exemption amount is set annually by the select board within limits based on state guidelines.
  • The act expires after three years unless renewed by Grafton's legislative body.

Bill History

  1. 2026-04-24 Joint

    Hearing scheduled for 05/04/2026 from 09:00 AM-05:00 PM in Written Testimony Only

  2. 2026-01-29 House

    Referred to the committee on Revenue

  3. 2026-01-29 Senate

    Senate concurred

Official Summary Text

An Act relative to Grafton's senior tax exemption
By Representative Muradian of Grafton and Senator Moore, a joint petition (accompanied by bill, House, No. 5035) of David K. Muradian, Jr., (by vote of the town) relative to the senior property tax exemption in the town of Grafton. Revenue. [Local Approval Received.]

Current Bill Text

Read the full stored bill text 
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Bill H.5035

SECTION 1. With respect to each qualifying parcel of real property classified as class one, residential in the town of Grafton, there shall be an exemption from the property tax in an amount to be set annually by the select board as provided in section 3. The exemption shall be applied to the domicile of the taxpayer only. For the purposes of this act, “parcel” shall mean a unit of real property as defined by the board of assessors under the deed for the property and shall include a condominium unit. The exemption provided for in this section shall be in addition to any other exemptions allowed under the General Laws.

SECTION 2. The board of assessors of the town of Grafton may deny an application for exemption if the board finds that the applicant has excessive assets that place the applicant outside of the intended recipients of the senior exemption established pursuant to this act. Real property shall qualify for the exemption pursuant to section 1 if the following criteria are met:

(i) the qualifying real property is owned and occupied by a person whose prior year’s income would make the person eligible for the circuit breaker income tax credit pursuant to subsection (k) of section 6 of chapter 62 of the General Laws;

(ii) the qualifying real property is owned by a single applicant who was age 65 or older at the close of the previous year or jointly by persons who are 60 years of age or older; provided, that not less than 1 joint owner was age 65 or older at the close of the previous year;

(iii) the qualifying real property is owned and occupied by the applicant or joint applicants as their domicile;

(iv) the applicant, or at least 1 of the joint applicants, has been domiciled and owned a home in the town of Grafton for not less than 10 consecutive years before filing an application for the exemption;

(v) the maximum assessed value of the domicile is not greater than the prior year’s maximum assessed value for qualification for the circuit breaker income tax credit pursuant to said subsection (k) of said section 6 of said chapter 62, as adjusted annually by the department of revenue; and

(vi) the board of assessors has approved the application for the exemption.

SECTION 3. The select board of the town of Grafton shall annually set the exemption amount provided for in section 1; provided, however, that the amount of the exemption shall be not less than 50 per cent and not more than 200 per cent of the amount of the circuit breaker income tax credit pursuant to subsection (k) of section 6 of chapter 62 of the General Laws for which the applicant qualified in the previous year. The total amount exempted by this act shall be allocated proportionally within the tax levy on all residential taxpayers.

SECTION 4. A person who seeks to qualify for the exemption pursuant to section 1 shall, before the deadline established by the board of assessors of the town of Grafton, file an application, on a form adopted by the board of assessors, with the supporting documentation of the applicant’s income and assets as described in the application. The application shall be filed each year for which the applicant seeks the exemption.

SECTION 5. No exemption shall be granted pursuant to this act until the department of revenue certifies a residential tax rate for the applicable tax year where the total exemption amount is raised by a burden shift within the residential tax levy.

SECTION 6. The exemption provided in this act shall expire 3 years after the effective date of this act; provided, however, that the town of Grafton may reauthorize the exemption for additional 3-year intervals by a vote of the legislative body of the town.

SECTION 7. This act shall take effect upon its passage.

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