AN ACT REGARDING A HARDSHIP EXEMPTION FOR PERSONS UNDER THE AGE OF 60 IN THE TOWN OF HARWICH
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. Notwithstanding clause Eighteenth of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the town of Harwich may, upon petition of a taxpayer, reduce the real property tax obligations of a person under the age of 60 who in the judgment of the board of assessors is unable to contribute fully to their tax liability by reason of infirmity or financial hardship; provided, however, that no reduction of said real property tax bills shall exceed $1,000.
SECTION 2. This act shall take effect upon its passage.
Approved, January 5, 2023.