Exempts seniors from increased real property tax due to home modifications for improved accessibility or independent living.
Massachusetts S2069 provides a tax exemption for seniors who make home modifications to improve accessibility or allow independent living. The exemption applies to those aged 65 or older, not dependent on another taxpayer, and occupying the property as their principal residence. Income limits are set at $40,000 for single individuals, $50,000 for heads of household, and $60,000 for married couples filing jointly. The assessed value of the residence must not exceed $600,000.
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