Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

(a) Notwithstanding any general or special law to the contrary, in addition to any reduction in real estate tax liability allowed pursuant to section 5K of chapter 59 of the General Laws, the board of selectmen of the town of Dedham may establish a program to allow any person over the age of 60 to volunteer to provide services to the town in exchange for reduction of his sewer bill. Any such reduction shall be in addition to any exemption or abatement to which the person is otherwise entitled. No such person shall receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for services provided pursuant to such reduction, nor shall the reduction of the sewer bill exceed $500 in a tax year.

(b) The town shall maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the sewer fees have been reduced, and shall provide a copy of the record to the assessor so the actual sewer bill reflects the reduced rate. A copy of the record shall also be provided to the taxpayer prior to the issuance of the actual sewer bill.

(c) The town may adopt local rules and procedures for implementing this section in a manner consistent with the intent of this section.