Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2917

Introduced
1/15/26  

Caption

To prevent property tax bill shocks

Impact

The introduction of S2917 is expected to have a substantial impact on local property tax regulations by allowing cities and towns to offer tax credits to designated properties during economic hardship. This is particularly crucial for vulnerable populations such as seniors and low-income families who may struggle with housing costs. Municipalities will have the discretion to create tax prevention credits, thus providing a financial buffer that could help avoid forced sales and housing instability among at-risk residents.

Summary

Senate Bill S2917, titled 'An Act to prevent property tax bill shocks', aims to alleviate financial pressure on homeowners during periods of significant tax increases. The bill introduces a system of tax shock prevention credits for certain eligible properties during a 'tax shock year', where a municipality experiences a residential property tax levy growth of more than 10 percent. The bill outlines specific criteria for eligibility, including senior citizens, families with young children, households receiving unemployment benefits, and properties located in high-need neighborhoods.

Contention

While the bill is aimed at delivering immediate relief, there are points of contention regarding its implementation. Critics may raise concerns about the fiscal implications for local governments, particularly regarding whether they will have the financial capability to sustain such tax credits without additional state funding or increased burden on taxpayers. Supporters argue that providing these credits represents an essential step towards ensuring housing stability in communities facing rapid tax hikes, making a direct appeal to the needs of the most vulnerable households. As such, the debate surrounding S2917 balances the need for immediate relief against longer-term financial viability for municipalities.

Companion Bills

No companion bills found.

Previously Filed As

MA S2899

To prevent property tax bill shocks

MA S1933

To prevent property tax bill shocks

MA H1259

Property Tax Benefits for Residential Properties

MA H1257

Property Tax Benefits for Residential Properties

MA S210

Converts senior freeze reimbursement into credit applied directly to property tax bills.

MA HB391

Require tax rate as a true value percentage on tax bills, ballots

MA HB1474

A BILL for an Act to provide for a legislative management study of property tax reform for residential property.

MA SB292

Real property; creation of the Alabama Property Protection Act of 2026, title fraud prevention

MA LB424

Limit increases in property tax bills

MA HB426

Real property; creation of the Alabama Property Protection Act of 2026, title fraud prevention

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.