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The 190th General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO THE RESIDENTIAL EXEMPTION

     Whereas, The deferred operation of this act would tend to defeat its purpose, which is forthwith to provide for certain residential exemptions, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

     Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:
     Chapter 59 of the General Laws is hereby amended by inserting after section 5C 1/2 the following section:-
     Section 5C 3/4.  Notwithstanding any special act to the contrary, a city or town may grant a residential exemption in the amount and manner set forth in section 5C of this chapter and, if such exemption is made available, a taxpayer aggrieved by the failure to receive the exemption may apply to the assessors in the time and manner set forth in section 5C.

Approved, December 2, 2016