Notwithstanding any general or special law to the contrary, the division of local services of the department of revenue shall, on or before March 31, 2015, develop a report to be completed and submitted by boards of assessors regarding any exemptions, deferrals or other reductions from locally assessed taxes that are available to individuals within their cities or towns by special act or acceptance of a local option. Boards of assessors shall complete and submit the reports to the division of local services on or before October 1, 2015. The division of local services shall review the reports submitted by the boards of assessors and report findings on or before January 31, 2016, to the secretary of administration and finance, the chairs of the house and senate committees on ways and means and the chairs of the joint committee on revenue.
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