Tax Deferral and Recovery for Members of the Armed Forces

State

Massachusetts

Year

2007

Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type

Deferral

Benefit

Individual deferral and recovery agreements may be established annually between the taxpayer and the local board of assessors when persons who by reason of age, infirmity and poverty, or financial hardship resulting from a change to active military status other than initial enlistment are unable to contribute fully. The amount of taxes deferred shall not exceed the proportion of the total value of the property owned by the applicant and the total amount of taxes due (including interest charged at 8% annually) shall not exceed 50% of the owner’s share of the property. The tax deferral and recovery agreement may not exceed 3 tax years, and the total taxes due (including 8% interest, charged annually) must be paid in 5 equal payments over a 5 year period.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this incentive.

Eligibility Criteria

Active Military

Age

Disability

Homeowner

Principal Residence

Veteran

Other Criteria

Description of Eligibility Criteria

This incentive is available to persons whom by reason of age, infirmity and poverty, or financial hardship resulting from a change to active military status other than initial enlistment are unable to pay their property taxes and have been state residents for the preceding 10 years.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID

MA102_RR07

Footnotes

The property may not be sold or transferred unless the taxes have been paid with interest. Upon the demise of the property owner, legal heirs have first priority to said property provided that they pay in full all back taxes and interest. If the heir is a surviving spouse, the spouse may enter into a tax deferral and recovery agreement with the board of assessors.

Sources

Mass. Gen. Laws ch. 59, § 5-18 ~ § 5-18A (in effect for 2007)

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