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H5298 • 2025

An Act relative to senior property tax credits

An Act relative to senior property tax credits

Taxes
Active

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

Sponsor
Kristin E. Kassner
Last action
2026-04-24
Official status
Referred to Joint Committee on Revenue
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 relative to senior property tax credits

An Act relative to senior property tax credits By Representative Kassner of Hamilton, a petition (subject to Joint Rule 12) of Kristin E.

What This Bill Does

  • An Act relative to senior property tax credits By Representative Kassner of Hamilton, a petition (subject to Joint Rule 12) of Kristin E.
  • Kassner and others relative to senior property tax credits.
  • Revenue.
  • Status: Referred to Joint Committee on 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

  1. 2026-04-24 Joint

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

  2. 2026-03-23 Senate

    Senate concurred

  3. 2026-03-19 House

    Reported, referred to the committee on Joint Rules, reported, rules suspended and referred to the committee on Revenue

  4. 2026-02-11 House

    Referred to the committee on House Rules

Official Summary Text

An Act relative to senior property tax credits
By Representative Kassner of Hamilton, a petition (subject to Joint Rule 12) of Kristin E. Kassner and others relative to senior property tax credits. Revenue.
Status:
Referred to Joint Committee on Revenue

Current Bill Text

Read the full stored bill text 
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Bill H.5298

SECTION 1. Paragraph (1) of subsection (k) of section 6 of chapter 62 of the General Laws , as appearing in the 2024 Official Edition, is hereby amended by inserting after the word “paid”, in line 392, the following words:- or deferred.

SECTION 2. Said subsection (k) of said section 6 of said chapter 62, as so appearing, is hereby further amended by adding the following 4 paragraphs:-

(10) No credit shall be provided by this subsection for a property tax deferral unless there is a tax deferral and recovery agreement entered into between the owner or owners of the real property and the board of assessors of the city or town where the property is located pursuant to clause Forty-first A of section 5 of chapter 59.

(11) In the event of default or nonpayment of taxes deferred pursuant to clause Forty-first A of section 5 of chapter 59 upon such time as the deferred taxes become due for repayment, the department of revenue may claw back or collect the amount credited pursuant to this subsection.

(12) Property tax deferral repayments collected by the board of assessors of the city or town where the property is located pursuant to clause Forty-first A of section 5 of chapter 59 shall not be included in the calculation of the owner or owners of the real property credit pursuant to this subsection.

(13) Cities and towns shall annually report the following information to the department of revenue:

(i) the name of the owner or owners of the real property participating in the tax deferral and recovery agreements entered into with the city or town pursuant to clause Forty-first A of section 5 of chapter 59;

(ii) the annual amount of taxes deferred by the owner or owners of the real property participating in the tax deferral and recovery agreements; and

(iii) total amount of taxes deferred over the lifetime of the owner or owners of the real property who participated in the tax deferral and recovery agreement.

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