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By Mr. Hynes of Marshfield, petition (accompanied by bill, House, No. 2956) of Frank M. Hynes and others for legislation to regulate real estate taxes for certain elderly persons. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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By Mr. Hynes of Marshfield, petition (accompanied by bill, House, No. 2956) of Frank M. Hynes and others for legislation to regulate real estate taxes for certain elderly persons. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 5 of chapter 59 of the General Laws, as appearing in the 2000 Official
Edition, is hereby amended by adding thereafter the following:—
Fifty-fifth:— Notwithstanding any other provision of law to the contrary, in
any city or town which adopts this section, the Board of Assessors shall
develop a process which will allow property owners, 70 years of age and older,
to have their real estate property taxes limited to that annual amount which
was levied in the year in which they turned 70 or in that year in which this
act shall take effect, whichever comes later, provided that such real estate is
owned and occupied by such older person, and provided, further, that no real
estate shall be so exempt which the assessors shall adjudge has been conveyed
to such older person to evade taxation.
Any such older person, may on or before December 15 apply to the Board of
Assessors for certification of their eligibility for this section.