Notwithstanding the provisions of any general or special law to the contrary, counties and municipalities may grant an additional property tax exemption equal to the assessed value of homestead property if the property has a value less than $200,000 and which is not subject to any liens; to an owner who is the sole owner and has maintained permanent residency on the property for not less than 10 years, and who has attained age 65. Upon death or sale of the homestead, the county or municipality may recoup the exempted taxes, plus an additional 3 percent interest rate from the sale of the estate.
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