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i <br /> Informational Guideline Release IGI No. 02-210 <br /> September 2002 <br /> LSupersedes IGR 00-2011 <br /> SENIOR CITIZEN PROPERTY TY TAX WORK-OFF FF A ATEME TT <br /> Chapter 184§52 of the Acts of 2002 <br /> (Amending G.L. Ch. 59 §5K) <br /> SUMMARY: <br /> The board of selectmen, town council or mayor with the approval of the city <br /> council in a community that has accepted G.L. Ch. 59 §5K may establish a property to <br /> work-off program for taxpayers over 60 years old. Under the program, participating <br /> taxpayers volunteer their services to the municipality in exchange for a reduction in <br /> their tax bills. A recent amendment to the local acceptance statute increases the <br /> maximum abatement a senior may earn each fiscal year under these programs to $750. <br /> The previous limit was $500 per year. <br /> The amendment is now in effect. A community that has accepted the statute <br /> may now grant abatements up to $750, but any local by-Imus, ordinances or axles <br /> adopted for the program that expressly limit the abatement to $500 must first be <br /> mended before taxpayers can earn a higher abatement. <br /> These guidelines supersede the guidelines issued when G.L. Ch. 59 §5K was <br /> enacted. See Property Tax Bureau Informational Guideline Release No. 00-201, Senior <br /> Citizen Property Tax Work-off Abatement (January 2000). They reflect the recent <br /> amendment and address eligibility and other issues that have arisen.since that time. <br /> GUIDELINES: <br /> ES: <br /> A. LOCAL ACCEPTANCE of STATUTE <br /> 1. Acceptance <br /> Acceptance of the statute is by a vote of the town meeting, town council, or city <br /> council with the mayor's approval where required by law. <br /> PROPERTY TAX BUREAU DANIEL J. MURPHY, CHIEF <br />