Section 1. Notwithstanding section 6(k) of Chapter 62 of the General Law or any other general or special law to the contrary, the Town of Brookline may provide property tax relief to senior homeowners who:
(1) meet all the requirements and qualifications of the Massachusetts Senior Circuit Breaker Income Tax Credit ("CB") pursuant to M.G.L. Chapter 62, Section 6(k), except that their principal residence, which the senior must own and which must be located in the Town of Brookline, has an assessed valuation that is greater than the CB qualifying amount, and
(2) whose principal residence has an assessed valuation of not more than the average of all Brookline single-family residences plus 10%.
Section 2. Said property tax relief shall be in the form of a property tax exemption on the principal residence of the qualifying senior in the amount of the CB credit for which the senior would otherwise qualify if their principal residence did not exceed the CB qualifying valuation in the applicable tax year.
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