SENATE, No. 1828

By Mr. Tisei, a petition (accompanied by bill, Senate, No. 1828) of Richard R. Tisei, Bruce E. Tarr, Michael R. Knapik, Robert L. Hedlund and other members of the General Court for legislation to exempt certain elderly persons from certain real estate increases. Revenue.
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The Commonwealth of Massachusetts

Seal of the Commonwealth of Massachusetts

In the Year Two Thousand and Seven.

AN ACT exempting certain elderly persons from certain real estate increases

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. Section 21C of chapter 59 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended in subsection (e) by inserting at the end thereof the following subparagraph:-

The provisions of this subsection shall not apply to persons 70 years of age or older provided that such persons have owned the real estate subject to such tax increase for a period of at least ten years.