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.
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