SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following new section:--
“Fifty-eighth. Upon the acceptance of this section by a city or town, the board of assessors may abate that portion of real and personal property tax which is used to fund public elementary and secondary education for residents who have attained the age of 65 or above. For purposes of this section, the abatement shall only apply to residential property that is the principal residence of the applicant. In voting to accept the provisions of this section the city or town may limit the abatement to fifty percent of the school portion of the tax liability.”
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