HOUSE DOCKET, NO. 3893        FILED ON: 1/16/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2856

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act exempting certain low income senior citizens from proposition two and a half ..

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

Subsection (g) of Section 21C of Chapter 59, as appearing in the 2006 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:—

                  The local appropriating authority may vote to adopt the following exemption to the question:

                  For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $75,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.

                  Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.

            SECTION 2. Subsection (h) of said section, as so appearing, is hereby amended by adding the following paragraph:—

                  The local appropriating authority may vote to adopt the following exemption to the question:

                  For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $75,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.

                  Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.

                  SECTION 3. Subsection (i½) of said section, as so appearing, is hereby amended by adding the following paragraph:—

                  The local appropriating authority may vote to adopt the following exemption to the question:

                  For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $75,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.

                  Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.

                  SECTION 4. Subsection (j) of said section, as so appearing, is  hereby amended by adding the following paragraph:—

                  The local appropriating authority may vote to adopt the following exemption to the question:

                  For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $75,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.

                  Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.

                  SECTION 5. Subsection (k) of said section, as so appearing, is hereby amended by adding the following paragraph:—

                  The local appropriating authority may vote to adopt the following exemption to the question:

                  For residential property whose owner is 65 years of age or older and who occupies said property as his principal residence, provided however, that the taxpayer’s total income together with the total income of taxpayer’s spouse shall not exceed $75,000. For the purposes of this paragraph “residence” and “taxpayers total income” shall have the same meaning as used in paragraph (k) of section six of Chapter 62.

                  Any person qualifying for the exemption shall apply for the same on or before July 1st of the fiscal year in question on a form provided by the assessors. In determining eligibility for an exemption the assessors shall review the income tax forms for the preceding year.