Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the word “home”, the fourth time it appears in subsection (k)(1), the following new words:-
and is not subject to a minimum lot size per zoning regulations by the city or town. In cities and towns where zoning dictates a minimum lot size, the assessed value of the dwelling and minimum lot size will determine the eligibility of the taxpayer for the credit.
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