Session Laws

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 5 of chapter 59 of the General Laws, as appearing in the 1984 Official Edition, is hereby amended by adding the following clause:-

Fiftieth, The value of alterations or improvements to residential real property; provided, however, that said alterations or improvements are necessary to provide housing for a person who is at least sixty years old and who is not the owner of the premises. A person applying for said exemption shall furnish to the assessors a certificate from the local housing authority which states that said improvements are necessary to provide housing for a person at least sixty years old. Said certificate shall be furnished each year. This exemption shall terminate when the premises are no longer occupied by such an elderly person in need of housing. This clause shall take effect upon its acceptance by any city or town.

SECTION 2. The provisions of section one of this act shall apply only to alterations or improvements made to residential real property on or after the date of acceptance of this act by a city or town.