SECTION 1. Notwithstanding section 5C of chapter 59 of the General Laws or any other general or special law to the contrary, with respect to each parcel of real property classified as Class One, residential, in the city of Boston, the date of determination for an application for exemption under section 5C of chapter 59 of the General Laws shall be the January 1st preceding the start of the fiscal year to which it applies. However, for any year in which a taxpayer obtains their principal residence, as evidenced by the recording of a deed with the Suffolk County Registry of Deeds, after January 1st, and before July 1st, the date of determination, for the transfer year only, will be July 1st of said year.
SECTION 2.This act shall take effect upon its passage.
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