Amendment ID: H3767-1

Amendment 1

Clarification of section 1

Mr. Lewis moves to amend the bill by striking out section 1 and inserting in place thereof the following section:-

“SECTION 1. Notwithstanding clause Forty-first A of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, and subject to sections 2 to 5, inclusive, of this act, the board of assessors of the city of Melrose shall defer the real estate property tax payment for property of a person who: (i) is 60 years of age or older and occupies the property as the person’s domicile; (ii) owns the property jointly with the person’s spouse and occupies the property as the person’s domicile; provided, however, that either the person or the person’s spouse shall be 60 years of age or older; or (iii) owns the property jointly or as a tenant in common with a person who is not the person’s spouse and occupies the property as the person’s domicile; provided, however, that either the person or the tenant in common shall be 60 years of age or older. A tax deferment exemption under this section shall only apply if the person claiming the exemption: (i) had a combined income during the preceding year of an amount not to exceed the amount established by the board of assessors; provided, however, that if the person claiming the exemption is married, then the person and the person’s spouse’s combined incomes shall not exceed the amount established by the board of assessors; and (ii) (A) has owned and occupied as the person’s domicile the real property in the city for 5 years; or (B) is a surviving spouse who inherits such real property and has occupied such real property as their domicile in the city for 5 years and who otherwise qualifies under this act.”.