Author: Municipal Finance Legal Guidance
This month's Ask DLS features frequently asked questions concerning property tax work-off abatement programs for veterans established under G.L. c. 59, § 5N. Please also refer to IGR 2023-10. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
There is a great deal of confusion in Fieldtown around the option to adopt maximum volunteer service hours instead of the statutory cap of $1,500.00. If the legislative body of Fieldtown accepts this option, would it allow Fieldtown to provide veterans a reduction in the amount of $1,875 on the real estate tax where the veteran successfully completes the required service hours?
No. The reference in the statute to 125 volunteer service hours is not a reference to raising the maximum reduction above the $1,500 statutory cap. Whether Fieldtown uses the statutory cap or uses the volunteer service hour option, the maximum abatement volunteers may earn is $1,500 for veterans.
Tradition City has asked whether a veteran over the age of 60 can participate in both the senior and veteran property tax work-off abatement programs and upon working the requisite hours, receive both the $2,000 and $1,500 respective maximum abatements.
Yes. Further, a municipality may have a rule that an individual taxpayer can be credited with both under an applicable by-law or ordinance if all criteria are satisfied.
All program expenses are budgeted in the overlay rather than through appropriations. Therefore, the amounts needed to operate the programs should be considered when the municipal budget is developed. The assessors should factor in the amounts needed to fund the programs when determining overlay needs each year.
May two veteran co-owners of a property both qualify for a maximum abatement where both successfully participate in the property tax work-off abatement program for veterans?
Both veteran co-owners could qualify so long as they meet all of the other criteria, and the city or town’s rules allow for this.
May a city or town set a lower maximum abatement amount than $1,500?
Yes, a city or town may set a lower maximum amount than amount cited in statute.
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| Date published: | May 1, 2025 |
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