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The 193rd General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO REAL PROPERTY TAX DEFERRALS IN THE TOWN OF LEXINGTON.

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. Not withstanding the provisions of the first paragraph of clause Forty-first A of section 5 of chapter 59 of the General Laws, the town of Lexington may, by vote of its town meeting and with the approval of its board of selectmen: (1) adopt a lower minimum age of eligibility than 65; (2) adopt a higher maximum qualifying gross receipts amount than $40,000; and (3) condition eligibility for deferral of real property taxes on objective criteria of disability or other hardship for persons who would not otherwise qualify based on their age.

SECTION 2. This act shall take effect upon its passage.

Approved July 22, 2008