SECTION 1. Subsection (k) of Section 6 of Chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the second paragraph the following paragraph:-

A tenant or owner of property located in the Commonwealth, who is not a dependent of another taxpayer and who occupies said property as his principal residence, who would otherwise be eligible for a property tax exemption under clauses 22-22E of Section 5 of Chapter 59 or Section 8A of Chapter 58 if the taxpayer had been assessed a property tax, shall be allowed a credit to the amount by which the lot rent payment for a manufactured home exceeds 10 per cent of the taxpayer's total income. The credit shall not exceed the exemption amount for equivalent eligible groups under clauses 22-22E of Section 5 of Chapter 59 and Section 8A of Chapter 58.

SECTION 2. Section 6 of said Chapter 62, as so appearing, is hereby amended by inserting after the word “payment” in line 467, the following words:- “or the lot rent payment for a manufactured home”.