Norwell Launches New Senior Tax Exemption Program, Considers Veterans Benefits Expansion
Town assessor presents means-tested exemption matching state circuit breaker program, with applications due Sept. 1. Officials also explore doubling veterans' tax exemptions through flexible annual ad
NORWELL - July 23. -Norwell has implemented a new senior means-tested tax exemption program that provides up to $1,365 in tax relief for eligible residents, with applications due by Sept. 1, Principal Assessor Lane Partridge announced at Tuesday's Select Board meeting.
The program, which took effect this year after legislative approval, matches 50% of the state's circuit breaker program for qualifying seniors. Single residents can earn up to $72,000 annually, while joint taxpayers can earn up to $109,000, with homes valued up to $1.172 million eligible for the exemption.
"If you got $2,000 from the state, we're gonna give you another $1,000," Partridge explained to the board. "Provided that you have assets under $100,000."
The exemption requires applicants to first qualify for the state's circuit breaker program on their 2024 tax return. Partridge said the town expects to distribute between $40,000 and $80,000 in exemptions this year, all funded through the town's overlay account.
"This is a line item. It's not one that we can control or reduce," Partridge said. "If someone qualifies for it, we have to give it to them, because it is now law passed by the legislature."
The program originated as a 2022 town meeting article and required legislative approval as Chapter 101 of the Acts of 2024. Applicants must be Norwell residents for at least 10 years, with the qualifying spouse needing to be at least 60 years old.
Partridge said his office mailed flyers about the program with tax bills and conducted information sessions at the Council on Aging. The exemption will appear as a reduction on third and fourth quarter tax bills for approved applicants.
In addition to the new senior program, Partridge presented options for expanding veterans' tax exemptions under the recently passed HEROES Act. The town currently provides $77,000 in veterans exemptions annually, with the state reimbursing $59,000.
Two options are available: implementing a cost-of-living adjustment tied to state calculations, or allowing the town to set exemption increases between 1% and 100% of current levels. Both options would eliminate state reimbursement, making the town responsible for additional costs.
"If you did a full 100%, it would be $44,500 roughly that we would be adding to overlay," Partridge said, referring to doubling current exemptions.
Partridge and Veterans Agent Tom MacCurtain recommended the flexible adjustment option over the COLA approach, citing concerns about unpredictable annual increases.
"COLAs are dangerous for two reasons," Partridge explained. "One, we have no control over it. It's what the Commissioner of Revenue decides the COLA would be. COLAs also multiply year after year after year."
Town Administrator Darleen Sullivan agreed, noting the difficulty of budgeting overlay accounts with unpredictable COLA increases.
The veterans exemption expansion would require a town meeting vote, likely for spring 2026, making it effective for fiscal year 2027. The Board of Assessors would need to support the article, and implementation would be sponsored by the veterans agent.
Partridge also reviewed the town's existing exemption programs during his presentation. These include various veterans exemptions for disabled service members, exemptions for the blind, elderly residents over 70, and tax deferral programs.
The 41A deferral program allows residents with gross incomes under $72,000 to defer all or part of their taxes at 2% annual interest until the property is sold or transferred. The 18A program provides three-year tax deferrals for military personnel deployed overseas, with a five-year payback period.
"If you just don't pay your taxes, that's 12% versus 2%," Partridge said, encouraging residents facing financial difficulties to explore deferral options. "So it's good to come and talk to us, because we can help people out that way."
The Community Preservation Act also offers exemptions for residents over 60 with incomes under $102,000 for single households or $117,000 for two-person households.
All exemption programs require annual applications, with renewal forms mailed to previous recipients on Aug. 1. Applications are due by April 1, though Partridge encourages earlier submission to ensure exemptions appear on tax bills rather than requiring refunds.
Select Board Chair Peter Smellie requested that information about the senior exemption program be prominently displayed on the town website to ensure residents are aware of the opportunity.
Other Business:
• The board discussed ongoing website improvements, with plans to add board member contact information and restore access to historical meeting minutes and agendas.
• Officials reviewed a legal memo regarding potential transfer of the Jacob's Farmhouse property to a private organization while maintaining historic preservation restrictions and public access.
• Plymouth County Commissioners presented a final ARPA funding check, bringing the town's total COVID relief funding to $4.75 million across multiple programs.
• The board scheduled future meetings for Sept. 3 and Sept. 17, maintaining the regular two-week schedule.