PETITION OF:

Section 1. DEFINITIONS

PROPERTY TAX is the amount due and payable in any year on real property before any exemptions and not including special assessments, interest, and penalties for delinquent taxes.

QUALIFYING PROPERTY must be the applicant's principal residence (actually and continually occupied as his or her permanent residence) which constitutes the applicant's domicile and can be:

A single family dwelling house and the land on which it is located that is owned by the applicant; or
A single family dwelling house owned by the applicant which is on land owned by someone else; or
A condominium unit.

BASE YEAR is the first fiscal year in which the applicant meets all qualification requirements. For a resident who first became eligible between July 1, 2006, and June 30, 2007, the base year is 2007. For an applicant who first became eligible after June 30, 2007, the year in which he/she becomes eligible will be the base year.

Section 2. FREEZING MUNICIPAL REAL ESTATE TAXES ON THE QUALIFYING PROPERTY OF QUALIFYING APPLICANTS

Notwithstanding the provisions of Chapter fifty-nine of Massachusetts General Laws or any other general or special law to the contrary, no person who meets all qualification requirements defined in Section 3 hereof shall be assessed for PROPERTY TAX in any year which is greater in amount than the PROPERTY TAX assessed on such QUALIFYING PROPERTY in the BASE YEAR; provided, however, that the PROPERTY TAX freeze program established herein shall be subject to annual approval by the City Council.

Section 3. APPLICANT QUALIFICATION REQUIREMENTS

In order to qualify for the PROPERTY TAX freeze granted in this act, the applicant must meet the following qualification requirements:

The applicant has attained the age of seventy-five (75); and
The applicant has owned and lived in a Marlborough home for at least the last twenty-five (25) consecutive years ending with the date of assessment for the year for which the freeze is claimed and has paid property taxes to the City of Marlborough for each of those years; and
The applicant has paid the full amount of property taxes that were due on the QUALIFYING PROPERTY for the base year and for all years preceding the year he/she is claiming the freeze; and
The applicant satisfies all qualifications for a Residential Exemption, whether or not approved by the City Council, as specified in MGL Chapter 59, Sec. 5C; and
The applicant’s QUALIFYING PROPERTY is his/her only real property. Second homes, summer homes and investment or rental properties would result in disqualification; and
If the applicant’s home is held in trust, the applicant can only satisfy the ownership interest if he/she is a trustee or co-trustee of that trust, and possesses a sufficient beneficial interest in the domicile through that trust. Splitting the interest between multiple trusts does not qualify; and
The applicant receives no rental income from boarders or renters; and
The applicant’s total household income does not exceed qualifying income levels for the Senior “Circuit Breaker” Income Tax Credit (or a successor program established by the General Court.) If the Circuit Breaker credit is discontinued and no successor program is established, income limits shall be based on the final Circuit Breaker income levels adjusted by a cost of living adjustment (COLA) as approved annually by the City Council.

Section 4. IMPLEMENTATION

The applicant must file for the PROPERTY TAX freeze on an annual basis after July 1 of the fiscal year in which the applicant attains the age of seventy-five (75) and no later than March 31 of the fiscal year in which he/she would qualify.
The applicant must complete an affidavit and questionnaire form available in the Assessor’s Office.
In order to establish the income requirement, the applicant must provide a copy of his/her most recent income tax return or, if no income tax return was filed, a notarized affidavit stating so.
If the property is held by the applicant with others as tenants in common or joint tenants (except in the case of married persons), the applicant is only eligible for the proportionate share of the PROPERTY TAX freeze which reflects his/her percentage of ownership, as reflected in the property’s deed.

Section 5. TRANSFERABILITY/PORTABILITY

A. Transferability to Surviving Spouse: The PROPERTY TAX freeze is transferable to a surviving spouse who is at least 70 years of age and continues to meet all other qualifications.

B. Portability (transfer from home to home): The PROPERTY TAX freeze may transfer to a new QUALIFYING PROPERTY within the City of Marlborough. If the PROPERTY TAX on the new QUALIFYING PROPERTY is greater than that on the old QUALIFYING PROPERTY, the increase in the PROPERTY TAX owed on the new QUALIFYING PROPERTY would be limited according to the ratio established between the PROPERTY TAX at which the old QUALIFYING PROPERTY had been frozen and the actual (non-frozen) PROPERTY TAX on the old QUALIFYING PROPERTY. If the PROPERTY TAX on the new QUALIFYING PROPERTY is less than that on the old QUALIFYING PROPERTY, the PROPERTY TAX owed on the new QUALIFYING PROPERTY would be calculated according to the PROPERTY TAX ratio established for the old QUALIFYING PROPERTY.

Section 6. SEVERABILITY

If any provisions of these sections or the application of such provisions to any person or circumstance shall be held invalid by a court of competent jurisdiction, the validity of the remainder of these sections and the applicability of such provisions to other persons or circumstances shall not be affected thereby.

Section 7. EFFECTIVE DATE

The provisions of these sections shall be effective immediately upon passage.