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The 191st General Court of the Commonwealth of Massachusetts

AN ACT TO PROVIDE PROPERTY TAX EXEMPTIONS FOR CERTAIN NONPROFIT SENIOR HOUSING IN BOXFORD

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

Notwithstanding any general or special law to the contrary, with respect to real property in the town of Boxford owned by a nonprofit corporation and operated for the purpose of providing elderly housing, any portion of such real property that is occupied by an elderly person pursuant to a proprietary lease as the elderly person’s domicile shall be real property owned and occupied by the elderly person for the purposes of this act. A unit so owned and occupied shall be eligible for any exemption under section 3 of chapter 44B or section 5 of chapter 59 of the General Laws if the unit and the elderly person who occupies it meets all other requirements for such exemption. An exemption so provided shall reduce the taxable valuation of the real property owned by the nonprofit corporation and the reduction shall be allocated to the elderly person whose eligibility allowed for the exemption in a manner determined by the board of assessors of the town of Boxford; provided, however, that the reduction in taxes realized by such an exemption shall be credited by the nonprofit corporation against the rent or other charges due by the resident whose eligibility allowed the corporation to claim the exemption. Nothing in this act shall affect the tax status of any manufactured home or mobile home under said chapter 44B or said chapter 59, but shall apply to the land on which such a manufactured home or mobile home is located if all other requirements of this act are met. The board of assessors shall establish criteria for determining whether a resident is eligible for an exemption pursuant to this act.

Approved, August 30, 2018