FILED ON: 10/31/2016

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4717

The Commonwealth of Massachusetts

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In the One Hundred and Eighty-Ninth General Court
(2015-2016)

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An Act relative to the residential exemption.

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

Chapter 59 of the General Laws is hereby amended by adding the following section:-

Section 5C1/4. Notwithstanding any special act to the contrary, a city or town may grant a residential exemption in the amount and manner set forth in section 5C of this chapter and if made available, a taxpayer aggrieved by the failure to receive the exemption may apply to the assessors in the time and manner in section 5C.