AN ACT PROVIDING FOR A REAL PROPERTY EXEMPTION FOR PERSONS WITH DISABILITIES IN THE TOWN OF SWAMPSCOTT
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 Forty-first C of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the town of Swampscott may grant the exemption provided for in said clause Forty-first C of said section 5 of said chapter 59 to applicants who are persons with a disability age 69 or younger who have been domiciled in the town of Swampscott for not less than 10 consecutive years immediately prior to the time of application; provided, however, that such applicants meet all other qualifications contained in said clause Forty-first C of said section 5 of said chapter 59. The amount of the exemption and qualifications relating to gross income or a person’s whole estate, as approved by the town, applicable to taxpayers qualified for the exemption pursuant to said clause Forty-first C of said section 5 of said chapter 59 shall apply to the same extent to applicants eligible for the exemption provided under this act. For the purposes of this act, persons with a disability shall be individuals who have received a determination of disability from the Social Security Administration’s Disability Determination Servicers prior to the time of application.
SECTION 2. At any time after the effective date of this act, an annual town meeting of the town of Swampscott may elect not to provide in the ensuing fiscal year the exemption authorized under section 1. Such an election shall be effective until the exemption is reauthorized by an annual town meeting of the town of Swampscott. Except as otherwise provided in section 1, clause Forty-first C of section 5 of chapter 59 of the General Laws shall apply to the grant of an exemption under authority of this act.
SECTION 3. This act shall take effect upon its passage.
Approved, August 26, 2026.