The Commonwealth of Massachusetts
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PETITION OF:
The Commonwealth of Massachusetts
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PETITION OF:
John H. Rogers
Ellen Story
John P. Fresolo
Pamela P. Resor
Cynthia S. Creem
Jennifer L. Flanagan
Brian A. Joyce
Christine E. Canavan
Susan C. Fargo
Robert K. Coughlin
James B. Eldridge
Mark C. Montigny
Bruce J. Ayers
James M. Murphy
Barbara A. L'Italien
Louis L. Kafka
William Smitty Pignatelli
Peter V. Kocot
Steven J. D'Amico
Kay Khan
Jennifer M. Callahan
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In the Year Two Thousand and Seven.
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An Act to create an exemption for low income seniors from proposition two and one half overrides. |
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. Subsection (g) of Section 21C of Chapter 59, as appearing in the 2004 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:—
The local appropriating authority may vote to adopt the following exemption to the question:
For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence and whose real estate tax payment exceeds ten per cent of the taxpayers total income, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $60,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.
Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.
SECTION 2. Subsection (h) of said section, as so appearing, is hereby amended by adding the following paragraph:—
The local appropriating authority may vote to adopt the following exemption to the question:
For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence and whose real estate tax payment exceeds ten per cent of the taxpayers total income, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $60,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.
Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.
SECTION 3. Subsection (i½) of said section, as so appearing, is hereby amended by adding the following paragraph:—
The local appropriating authority may vote to adopt the following exemption to the question:
For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence and whose real estate tax payment exceeds ten per cent of the taxpayers total income, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $60,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.
Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.
SECTION 4. Subsection (j) of said section, as so appearing, is hereby amended by adding the following paragraph:—
The local appropriating authority may vote to adopt the following exemption to the question:
For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence and whose real estate tax payment exceeds ten per cent of the taxpayers total income, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $60,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.
Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.
SECTION 5. Subsection (k) of said section, as so appearing, is hereby amended by adding the following paragraph:—
The local appropriating authority may vote to adopt the following exemption to the question:
For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence and whose real estate tax payment exceeds ten per cent of the taxpayers total income, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $60,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.
Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.