Section 5 of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following paragraph:-
Fifty-eighth. Any real estate used as a long term care facility and owned by a Massachusetts entity, as defined in 105 CMR 151.020, in the Commonwealth shall be deemed exempt from the requirement to pay local real estate taxes if it: is licensed by the department of public health; is owned by a charitable organization that has been determined by the Internal Revenue Service to be exempt from taxation pursuant to 26 CFR 501 (c) 3; did not pay local real estate taxes prior to the year 2003; and provides room, board or care to elders at not more than the cost of delivering such room, board or care; or provides financial assistance to elders living in such long term care facility utilizing assets of the charitable organization.
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