SECTION 1. Section 5 of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 10 and 11, the words “or Fifty-seventh” and inserting in place thereof the following words:- , Fifty-seventh, Fifty-eighth or Fifty-eighth A.
SECTION 2. Said Section 5 of said Chapter 59, as so appearing, is hereby further amended by adding the following 2 clauses:-
Fifty-eighth, Real property, to the amount of $5,000 of the taxable valuation of real property, or the sum of $437.50, whichever would result in an abatement of the greater amount of actual taxes due, of a person who is deaf, as defined in section 191 of chapter 6, and is a legal resident of the Commonwealth, whether that property is owned by that person separately or jointly or as a tenant in common, if that property is occupied by that person as the person’s domicile. No real property shall be so exempt which has been conveyed to the deaf person to evade taxation. This clause shall take effect upon its acceptance by a city or town.
Fifty-eighth A, The sum of $500 of the actual taxes due, of a person who is deaf, as defined in section 191 of chapter 6, and is a legal resident of the Commonwealth, whether that property is owned by that person separately or jointly or as a tenant in common, if that property is occupied by that person as the person’s domicile. No real property shall be exempt which has been conveyed to the person who is deaf to evade taxation. This clause shall take effect upon its acceptance by a city or town. In a city or town that accepts this clause, clause Fifty-eighth shall not apply.
SECTION 3. Section 59 of said Chapter 59 is hereby amended by striking out, in line 48, as so appearing, the words “and Fifty-seventh” and inserting in place thereof the following words:- , "Fifty-seventh, Fifty-eighth and Fifty-eighth A.
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