SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subparagraph (2) of subsection (k)(1) 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 their principal residence, who would otherwise be eligible for a property tax exemption under clauses Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F of section 5 of chapter 59 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 Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E and Twenty-second F of section 5 of chapter 59.

SECTION 2. Section 6 of chapter 62 is further amended in subparagraph (2) by inserting after the words “rent constituting real estate tax payment” the following words:- “or the lot rent payment for a manufactured home”.