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Massachusetts General Court· H3904Referred to the committee on Revenue

An Act relative to senior tax exemption, the official text

Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
	SECTION 1. Notwithstanding clause 41C of section 5 of chapter 59 or any other general or special law to the contrary, with respect to real property in the City of Boston the following factors determining exemption for real property under clause 41C of section 5 of chapter 59 shall be adjusted as follows: (1) increasing the sum of $500 contained in the first sentence of clause 41C to $1,500; (2) increasing the amounts contained in subclause (B) of said first sentence whenever they appear in said subclause from $13,000 dollars and from $15,000 dollars to fifty percent of Area Median Income as adjusted for household size, as is published annually by the U.S. Department of Housing and Urban Development, as required by Section 8 of the Federal Housing Act of 1937 (42 USC Section 1437f), as amended, and the relevant year of the calculation shall be the most recent figure available as of July 1 of the start of the fiscal year to which the exemption is sought; and (3) increasing the amounts contained in subclause (C) of said first sentence whenever they appear in said subclause from $28,000 dollars to not more than $80,000 and from $30,000 to not more than $110,000. These adjustments shall not be further modified by the second sentence of clause 41C of section 5 of chapter 59. 
	SECTION 2. 
	The provisions of this act are severable and if any provision, or portion thereof, should be held to be unconstitutional or otherwise invalid by any court of competent jurisdiction, such unconstitutionality or invalidity shall not affect the remaining provisions, which remain in full force and effect.
	SECTION 3.
	This act shall take effect upon its passage.
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