Session Law

2014

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Chapter 115 AN ACT RELATIVE TO THE FILING DEADLINE FOR RESIDENTIAL EXEMPTIONS, PERSONAL EXEMPTIONS AND TAX DEFERRALS IN THE CITY OF BOSTON

     Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:
     SECTION 1.  Section 2 of chapter 403 of the acts of 2000 is hereby amended by inserting after the word “sent”, in line 4, the following words:- or by April 1 of the tax year, whichever is later.
     SECTION 2.  Notwithstanding section 59 of chapter 59 of the General Laws or any other general or special law to the contrary, with respect to each parcel of real property classified as Class One, residential, in the city of Boston, an application for exemption pursuant to clauses Seventeenth, Seventeenth C, Seventeenth D, Eighteenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Thirty-seventh, Thirty-seventh A, Forty-first, Forty-first B, Forty-first C, Forty-second, Forty-third or Fifty-second of section 5 of said chapter 59 may be made within 3 months after the date on which the bill or notice of assessment was sent or by April 1 of the tax year, whichever is later.  An application filed timely hereunder shall, for the purpose of this act, be treated as a timely filed application pursuant to said section 59 of said chapter 59.
     SECTION 3.  Notwithstanding clause Eighteenth A of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, an application for exemption for real property in the city of Boston pursuant to clause Eighteenth A of said section 5 of said chapter 59 may be made within 3 months after the date on which the bill or notice of assessment was sent or by April 1 of the tax year, whichever is later. 
     SECTION 4.  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, an application for exemption for real property in the city of Boston pursuant to clause Forty-first A of said section 5 of said chapter 59 may be made within 3 months after the date on which the bill or notice of assessment was sent or by April 1 of the tax year, whichever is later.
      SECTION 5.  This act shall take effect upon its passage.

Approved, May 22, 2014.