HOUSE DOCKET, NO. 4274        FILED ON: 4/6/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4225

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to real estate tax payments..

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.  The definition of “ Real estate tax payment” in paragraph (1) of subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following sentence: -   Notwithstanding the foregoing, any person who has deferred all or part of  his property taxes by signing a tax deferral and recovery agreement, shall be considered to have paid the amount deferred on the date of signing such deferral and recovery agreement during the taxable year for the purpose of qualifying for any exemption hereunder.