Section 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding, in Part B, in subsection (a), the following paragraph:-
(21) In the case of an individual who is an owner of a property, and moves their principal place of residence from within the commonwealth, for which the gross square footage of the new property is at least 50 per cent lesser than the gross square footage of the immediate preceding property, an amount not to exceed $10,000.
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