Dear Taxpayer,
Thank you for reaching out about property taxes in Boston. With the Mayor’s plan to raise residential property taxes by 13 percent now approved, I know many residents are concerned, and I want to clearly explain what is happening and why it matters.
Relief Measures Already Passed by the Legislature
In October 2023, the Massachusetts Legislature passed a comprehensive tax relief package that will provide relief directly to taxpayers. Please see the links for more information on attaining tax credits:
Senior Circuit Breaker Tax Credit
Link: https://www.mass.gov/info-details/massachusetts-senior-circuit-breaker-tax-credit
- Doubled the refundable senior circuit breaker tax credit, which supports seniors facing high rents or real estate taxes, from $1,200 to $2,400.
Child and Dependent Tax Credit
Link: https://www.mass.gov/info-details/massachusetts-child-and-family-tax-credit
- Increased the refundable tax credit for a dependent child, disabled adult, or senior from $180 to $310 per dependent in taxable year 2023, and then to $440 in taxable year 2024 and beyond, while eliminating the child/dependent cap
Earned Income Tax Credit (EITC)
Link: https://www.mass.gov/info-details/massachusetts-earned-income-tax-credit-eitc
- Increased the refundable Earned Income Tax Credit (EITC) from 30% to 40% of the federal credit
Rental Deduction Cap
Link: https://www.mass.gov/info-details/deductions-on-rent-paid-in-massachusetts
- Increased the rental deduction cap from $3,000 to $4,000
Estate Tax
Link: https://www.mass.gov/info-details/faqs-new-estate-tax-changes
- Reduced the estate tax for all taxpayers and eliminated the tax for all estates under $2 million by allowing a uniform credit of $99,600
Setting the Record Straight on Property Taxes
To be clear, the City of Boston is moving to raise residential property taxes at a time when many families are already struggling with rising costs. This is a decision made by the City, not an action taken by the Legislature.
For an independent explanation, I encourage you to listen to Evan Horowitz, Executive Director of the Tufts Center for State Policy Analysis, on WBUR.
The Mayor’s proposal was filed late this session and was not brought up until December 4, 2025, while the Legislature was in recess from formal business. The timing of this late sense of urgency suggests it is not a serious attempt to move legislation before tax bills go out in January.
My goal is not to create conflict, but to be honest about the process and about what is and is not before the Senate.
I strongly support meaningful residential tax relief, but I do not support efforts to circumvent Proposition 2½, which protects the people’s right to vote on local tax increases.
That safeguard has served communities well for decades, and I will continue to defend the people’s right to vote.
According to the City of Boston Assessing Department, the Mayor’s current tax increase plan would set rates at the following ratios:
- Residential
- $11.58 per $1,000 in value (2025)
- $12.40 per $1,000 in value (2026)
- Commercial
- $25.96 per $1,000 in value (2025)
- $26.96 per $1,000 in value (2026)
Despite what some City officials have said, commercial tax rates are rising as well, not falling. The commercial rate is actually more than double the residential rate.
Practical Solutions for Residential Tax Relief
The Senate has already advanced proposals that would give the City of Boston and municipalities across the Commonwealth powerful tools to provide real, immediate relief without further burdening small businesses or risking our economy. This legislation is currently moving through the legislative process.
S.1933 – An Act to Prevent Property Tax Bill Shocks
This proposal mitigates sudden residential tax increases and provides support for our most vulnerable residents, including seniors and those on fixed incomes, to help offset the financial strain caused by the City’s planned tax increases.
S.1935 – An Act Relative to Municipal Tax Relief
This measure would allow Boston and other municipalities to issue rebates to homeowners using surplus revenue to fund those rebates. Boston currently has substantial surplus funds made possible by taxpayers. This approach gives homeowners immediate relief without raising taxes on small businesses or putting the broader economy at risk.
These measures are viable, responsible, and effective solutions to protect residents. I hope the City will join us in supporting them.
We expect movement on the legislation soon and will follow up when the opportunity to provide testimony becomes available in the coming days.
Thank you for your advocacy.
Sincerely,
Nick Collins
State Senator
First Suffolk District