Senior Tax Work Off Memo — File 25-1797

CITY OF SOMERVILLE, MASSACHUSETTS COUNCIL ON AGING KATJANA BALLANTYNE ASHLEY E. SPELIOTIS MAYOR DIRECTOR Date: December 3, 2025 To: Honorable City Council From: Ashley Speliotis, Director of the Council on Aging RE: Senior Tax Work Off Program Honorable City Council, The Ballantyne Administration and the Council on Ageing request approval of an increase in the income limit for Somerville’s Senior Tax Work Off Program criteria to set the maximum income level at 80% of the AMI. The income maximum has not been adjusted for the past 10 years and has historically been set at a specific number. Moving to 80% AMI will allow for the program to remain flexible, meeting the demands of our community and adjusting along with AMI going forward. For the year 2026, this would be an income of $92,650. Since the year 2015, to participate in the program, senior’s must (1) reside in Somerville, (2) in the home where the tax exemption will be applied, and (3) have a maximum income of $48,800 which was an AMI of 80% in the year 2015. The first two criteria will remain unchanged. In 2000, the Council accepted Chapter 59, Section 5K authorizing municipalities to establish a Senior Tax Work off program. Since its inception this program has benefited both our senior community and has enriched the City’s workforce. It has allowed up to 25 of Somerville’s seniors annually to volunteer their time within City Departments, helping to perform administrative work, teaching fiber arts, and assisting with our Mobile Markets throughout the months of April to November. In return, seniors have been receiving a tax exemption of up to $1,500 for their January tax bill. In 2024, the Massachusetts Legislature amended the statute raising the rebate maximum to $2,000. In addition to the maximum income increase of this request, Somerville plans to raise the $2,000 maximum when the program commences on April 1, 2026. Thank you for your consideration and please do not hesitate to contact me should you have any further questions.