Senate Passes Property Tax Deferral

JANUARY 28, 2026

Included in the recently Senate passed Tax Relief package was S. 2914 – An Act relative to senior property tax deferral, legislation to expand eligibility for the Senior Tax Deferral program. Presented by Senator Patricia D. Jehlen (D-Somerville), the bill lowers eligibility to seven years of state residency, instead of the current ten-year requirement, to keep more money in seniors’ pockets at a time when property values and tax bills are steadily climbing.

Additionally, S. 2914 gives a respectful amount of time to grieving families of people who have taken advantage of the Senior Tax Deferral, allowing heirs more time to plan for and pay the deferred taxes by delaying an increase in the interest rate for deferred taxes until a year after the taxpayer’s death, and delaying the date on which a foreclosure petition may be filed until 18 months after their death.

During floor debate, an amendment was adopted into the bill to ensure that these same interest rate and lien changes would be mirrored in an existing property tax deferral for active members of the military.

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