SECTION 1. Section (k) of Chapter 62 of the General Laws is hereby amended:-
The definition of “Residence” is stricken and replaced with:-
"Residence'', the building or portion thereof, including a mobile home, owned or rented and actually occupied by the taxpayer as the taxpayer's primary dwelling during the taxable year and located within the commonwealth, together with so much of the land surrounding it, not to exceed the average value of a single family home in the municipality as determined by the local assessor for the previous fiscal year. A residence may consist of a part of a multi-unit or multi-purpose building.
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