By Representative Hall of Westford and Senator Panagiotakos, joint petition (accompanied by bill, 2322) of Geoffrey D. Hall and Steven C. Panagiotakos for legislation to provide real property tax relief for certain senior citizens in the town of Westford. Public Safety and Homeland Security.  [Local Approval Received.].

The Commonwealth of Massachusetts

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PETITION OF:

Geoffrey D. Hall

Steven C. Panagiotakos

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In the Year Two Thousand and Seven.

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An Act providing real property tax relief for certain senior citizens of the town of Westford .

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Notwithstanding chapter 59 of the General Laws or any other general or special law to the contrary, the board of assessors of the town of Westford shall upon application cap the property tax levy at the calculated tax levy on January 1 of the year that on application thereof in first mode for any resident who is 65 years of age or older as of the year of application and who has been a resident for 10 years of more in the town, has paid property taxes for 10 years or more and utilizes the property as his principal residence. Applicants shall meet the following income and asset requirements for eligibility, if single incomes of $50,000 or less, if married $60,000 or less and assets of $75,000 or less not including the primary residence and 1 motor vehicle registered to the applicant. The assessments and tax rate changes of senior qualified properties shall be recalculated on an annual basis. The lesser of the calculations will prevail as the property tax levy for that year.
Participation in this program is nullified when the homeowner who is 65 or older moves permanently from the property or the property is sold and deeded to a new owner. The board of assessors shall prepare a simple application for participation in the program and shall oversee its administration. Participation in this program shall preclude the applicant from any other tax relief available under said chapter 59 or other laws of the commonwealth. In no instance shall the amount by which this program reduces a person’s property tax liability be considered income for the purpose of taxation. This program shall begin in July 1, 2002 with the property tax levy capped at its January 1, 2002 levy.