By Bob Katzen

Senate 37-1, approved and sent to the House a bill that supporters said would give cities and towns the ability to shield their most vulnerable taxpayers from the “shock” of an extraordinarily high third and fourth quarter tax bill in a year when the community’s residential property tax levy rises by more than 10 per cent. Qualifying groups of taxpayers include people aged 65 and older who own and occupy the home; people enrolled in MassHealth; and people living with children under age 6 or under 18.

Under current law, the first and second quarter property tax bills for a given year are estimated based on the prior year’s tax levy and do not reflect any tax increase. As a result, the third and fourth quarter bills must cover the entire increase, so those two bills increase by twice the full-year percentage increase. The legislation would allow a municipality to use its own funds to give qualified persons a tax credit to cover the third and fourth quarter spike.

“Every year across the state, there are a few communities in which homeowners face unusually large tax increases,” said sponsor Sen. Will Brownsberger (D-Belmont). “This legislation will give those communities tools to help their most vulnerable taxpayers.”

“It is critical that we begin this new year by prioritizing municipal property tax relief,” said sponsor Sen. Nick Collins (D-South Boston). “By advancing these responsible tax relief proposals, we can help ease the burden of rising property tax bills on homeowners without harming small businesses or putting our economy at risk.”

“I voted ‘No’ … because tax classification, exceptions and credits, particularly when novel, should be addressed comprehensively and analyzed in the context of other new proposals and existing law,” said Sen. John Keenan (D-Quincy), the only senator to vote against the bill.

(A “Yes” vote is for the bill. A “No” vote is against it.)

Sen. Patricia Jehlen Yes