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The 191st General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO THE OWNERSHIP AND OCCUPANCY DEADLINE FOR RESIDENTIAL PROPERTY EXEMPTIONS IN THE CITY OF BOSTON

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. Notwithstanding section 5C of chapter 59 of the General Laws or any other general or special law to the contrary, with respect to each parcel of real property classified as Class One, residential, in the city of Boston, the date of determination for an application for exemption under said section 5C of said chapter 59 shall be the January first preceding the start of the fiscal year to which it applies; provided, however, that for any year in which a taxpayer obtains their principal residence, as evidenced by the recording of a deed with the Suffolk county registry of deeds, after January first and before July first, the date of determination, for the transfer year only, will be July first of that year.

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

Approved June 21, 2018.