SENATE DOCKET, NO. 661 FILED ON: 1/17/2013
SENATE . . . . . . . . . . . . . . No. 1351
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The Commonwealth of Massachusetts
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PRESENTED BY:
Brian A. Joyce
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to a senior property tax credit.
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PETITION OF:
Name: | District/Address: |
Brian A. Joyce | Norfolk, Bristol and Plymouth |
SENATE DOCKET, NO. 661 FILED ON: 1/17/2013
SENATE . . . . . . . . . . . . . . No. 1351
By Mr. Joyce, a petition (accompanied by bill, Senate, No. 1351) of Brian A. Joyce for legislation relative to senior property tax credit. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1465 OF 2011-2012.]
The Commonwealth of Massachusetts
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In the Year Two Thousand Thirteen
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An Act relative to a senior property tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out clause (2) and inserting in place thereof the following clause:-
(2) An owner or tenant of residential property located in the commonwealth, who is 65 years of age or older, who is not a dependent of another taxpayer and who occupies said property as his principal residence, shall be allowed a credit equal to the amount by which the real estate tax payment or the rent constituting real estate tax payment exceeds 8 per cent of the taxpayer's total income, but the credit shall not exceed $1,000.