AN ACT FURTHER REGULATING MEANS-TESTED SENIOR CITIZEN PROPERTY TAX EXEMPTIONS IN THE TOWN OF WESTFORD
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 314 of the acts of 2020 is hereby amended by striking out the words "that in no event shall property taxes be reduced by more than 50 per cent by this exemption" and inserting in place thereof the following words:- that in no event shall the amount of the exemption constitute more than 50 per cent of the property tax before the exemption.
SECTION 2. Section 3 of said chapter 314 is hereby amended by striking out clause (e) and inserting in place thereof the following clause:-
(e) the maximum assessed value of the domicile does not exceed the prior year's average assessed value of a single family for the town; and
SECTION 3. Section 4 of said chapter 314 is hereby amended by striking out the word "selectmen" and inserting in place thereof the following words:- select board.
SECTION 4. Said chapter 314 is hereby further amended by striking out sections 9 and 10.
SECTION 5. This act shall take effect upon its passage.
Approved, January 6, 2025.