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The 193rd General Court of the Commonwealth of Massachusetts

AN ACT PROVIDING A TAX EXEMPTION FOR CERTAIN QUALIFYING REAL ESTATE IN THE TOWN OF HAMILTON

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 91 of the acts of 2010 is hereby amended by striking out clause (a) and inserting in place thereof the following clause:-

(a)  the qualifying real estate is owned and occupied by a person or family where the total annual household income and total assets of members of the household do not exceed limitations established by the board of selectmen in accordance with section 10.

SECTION 2.  Said section 2 of said chapter 91 is hereby further amended by striking out clause (e) and inserting in place thereof the following clause:-

(e)  the maximum assessed value of the applicant's primary residence is not more than the median assessed value of a single family residence in the town of Hamilton plus 10 per cent, as measured for the current tax year in which the application for exemption is filed.

SECTION 3.  Said chapter 91 is hereby further amended by striking out section 3 and inserting in place thereof the following section:-

SECTION 3.  The exemption provided for in this act shall be in addition to any other exemption allowable under the General Laws, excluding circuit breakers. After the first year of enactment, the dollar cap for all real estate abatements available under this act shall be set annually by the board of selectmen in accordance with section 10.

SECTION 4.  Section 4 of said chapter 91 is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:-

The application shall be filed by March 31 each year for which the applicant seeks the exemption for the fiscal year commencing the following July 1.

SECTION 5.  Said section 4 of said chapter 91 is hereby further amended by adding the following paragraph:-

The applicant shall submit with the application: (i) copies of their federal and state tax returns; and (ii) a list of all gross receipts for members of the household from all sources, including retirement benefits and social security payments, pensions, wages, net profits from any business or property rental, interest and dividends, capital gains, public assistance and any other source.

SECTION 6.  Said chapter 91 is hereby further amended by adding the following section:-

SECTION 10.  The board of selectmen may, after consultation with the board of assessors and after holding a public hearing for which notice of not less than 7 days provided, promulgate rules and regulations to implement this act.

Approved, December 23, 2021.