Massachusetts S1961 allows municipalities to freeze property tax appraisals for eligible residential properties.
Massachusetts S1961 introduces a local option for municipalities to freeze property tax appraisals at the current assessed value for eligible residential properties. Eligible properties may include owner-occupied primary residences, elderly persons, veterans, and other categories determined by the municipality. The appraisal freeze can last up to three years and may be renewed. Properties benefiting from the freeze remain subject to adjustments for improvements, renovations, or expansions that increase property value.
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- Legal Framework
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