SECTION 1. Section 1 of Chapter 412 of the Acts of 2018 is hereby stricken in its entirety and is hereby replaced with the following new Section 1 of said act:-
“Section 1. With respect to each qualified parcel of real property classified as class one, residential in the town of Harvard there shall be a cap on the property tax equal to 10 per cent of total annual household income, or such other per cent of income as determined under section 3. The exemption shall be applied to the domicile of the taxpayer only. The exemption provided for in this section shall be in addition to any other exemption allowed pursuant to the General Laws, provided that, in no event shall the property taxes be reduced by more than 50 per cent by this exemption.”
SECTION 2. This act shall take effect upon passage.
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