Legislation to increase qualifying income limits for senior real estate tax deferrals

Petitioner: Selectment's Committee on Senior Tax Policy

Speicial Town Meeting, November 2017

The Senior Real Estate Tax Deferral program allows qualifying seniors to defer the payment of real estate taxes until they move, sell their home or pass away.

This article authorizes the Selectmen to petition the legislature to raise the income limit for eligibility for the program by tying it to the state's income limit for the senior "circuit breaker" tax credit for married persons filing jointly rather than for single taxpayers, allowing more Brookline seniors to qualify for the program.

Currently, the state's income limit for the senior "circuit breaker" tax credit for single taxpayers is $57,000; the income limit for married persons filing jointly is currently $86,000. The limits are indexed to inflation, annually.

Official Town Meeting Vote Select Board Advisory Board

Favorable Action

Favorable Action

Favorable Action




Final Result:

Favorable Action

Community Organization Recommendations
PAX Green Caucus
Official Text of the Article

VOTED: That the Town authorize the Board of Selectmen to petition the Legislature for a special act authorizing the Town to increase the maximum qualifying gross receipts amount for purposes of M.G.L. Chapter 59, Section 5 clause Forty-First A, from the amount of income determined by the commissioner of revenue for the purposes of subsection (k) of Section 6 of Chapter 62 for a single person who is not a head of household to that of married persons filing jointly.