AN ACT PROVIDING FOR AN APPEAL FROM DENIAL OF A RESIDENTIAL EXEMPTION.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
Section 5C of chapter 59 of the General Laws
is hereby amended by adding the following two paragraphs:-
In those cities and towns in which an exemption is made available
hereunder, a taxpayer aggrieved by the failure to receive such residential
exemption may apply for such residential exemption to the assessors, in
writing, on a form approved by the commissioner within three months after
the date on which the bill or notice of assessment was sent.
A timely application filed hereunder shall, for the purposes of this
chapter, be treated as a timely filed application pursuant to section