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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An Act freezing real estate taxes on certain persons who have attained the age of 70. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Chapter 59 of the General Laws is hereby amended by inserting after section 19 the following section:-
Section 19A. A city, by vote of its council and approval of its mayor, or a town, by vote of town meeting, may adopt the following tax freeze provision: No person entitled to an abatement under clause Forty-first of section 5 shall be assessed for any property tax in any year which is greater in amount than the tax he paid on such property in the previous year.