During the 2013-2014 session, Jamie filed the following pieces of legislation on property taxes:
An Act authorizing municipalities to authorize real estate tax rebates to qualified property owners
This bill will allow any city or town to authorize an additional tax rebate, not to exceed $750,000 annually, to certain persons 65 or older. To qualify, such individuals must have lived in their homes for 10 years or more, and must qualify for the credit on their Massachusetts income tax under the provisions of subsection (k) of section 6 of chapter 62 of the General Laws (“circuit breaker”).
An Act relative to local property tax exemptions for certain persons
This bill remedies an inequity in the property tax exemption for paraplegic veterans to make that exemption available to the veteran or the veteran’s spouse so long as the spouse owns and occupies the domicile. New language treats paraplegic veterans and their spouses consistently with the treatment of spouses of other veterans with significant service connected disabilities. This bill also puts this exemption into effect solely on the local level, as all other veteran and personal exemptions. Second, this bill places in the General Laws the so-called optional additional exemption that municipalities may give to disabled veterans, blind person, seniors and other taxpayers who qualify for personal exemptions under specified clauses of G.L. c. 59, § 5. It clarifies that the city or town does not have to annually vote on the exemption amount. After the statute is accepted, the legislative body would determine the exemption amount before the beginning of the fiscal year it would take effect. That amount would apply until such time as the legislative body makes another determination before the beginning of the fiscal year the change is to take effect. Finally, this bill makes conforming amendments in other statutes to reflect other new personal exemptions for seniors, veterans and others that have been enacted in recent years. These amendments ensure taxpayers seeking any currently available personal exemption will be treated the same with respect to exemption eligibility and application due date.