SECTION 1. Notwithstanding section 5K of chapter 59 of the General Laws or any other general or special law to the contrary, a city or town that has accepted said section 5K may reduce the real property tax obligations of persons over the age of 60 who would have otherwise qualified for such reduction pursuant to said section 5K but for an inability to complete the volunteer requirements due to a lack of volunteer opportunities resulting from restrictions imposed in response to the 2019 novel coronavirus pandemic, also known as COVID-19; provided, that no reduction of said real property tax bill shall exceed $1,500 in a given tax year.
SECTION 2. This act shall expire upon the termination of the governor’s March 10, 2020 declaration of a state of emergency to respond to COVID-19.
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