Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 5C of chapter 59 of the General Laws is hereby amended by adding the following two paragraphs:-
In those cities and towns in which an exemption is made available hereunder, a taxpayer aggrieved by the failure to receive such residential exemption may apply for such residential exemption to the assessors, in writing, on a form approved by the commissioner within three months after the date on which the bill or notice of assessment was sent.
A timely application filed hereunder shall, for the purposes of this chapter, be treated as a timely filed application pursuant to section fifty-nine.