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Senior Citizen Deferrals of Property Taxes—User Charges—Betterment Assessments <br /> a� <br /> Deferral Type Local Application Procedure Eligibility Criteria Deferral Agreement and Maximum Deferral Amount Interest Administration c <br /> Acceptance Lien Statement <br /> Property Tax No Annual Application by Be 65 or older as of 7/1 Deferral Agreement Signed First Year Only Deferred Taxes and Interest 8%Per Annum Assessors Grant or Deny Annual m <br /> M.G.L Ch.59 12/15 or 3 Months After Unless Change in Persons with Property Cannot Exceed 50%of Application,Sign Deferral Agreement, <br /> Sec.5(41A) Tax Bills are Mailed Domiciled in Mass. Interest Taxpayer's Share of the Full 16%Per Annum Record Lien Statement,Issue Deferral °' <br /> lot Prior 10 Years and Fair Cash Value of from Date Prop <br /> erty Certificate/Denial Notice to Taxpayer <br /> Lien Statement Recorded First Year Property Sold or Taxpayer <br /> Owned and Occupied Property Dies Ln <br /> as Domicile on 7/1,and Collector Certifies Deferred Tax to Tax <br /> Owned and Occupied 11,or Deferral Account <br /> Any Other Property in <br /> Massachusetts,as Domicile Treasurer Releases Lien Upon Payment <br /> for at least 5 Years of Entire Tax Deferral Account <br /> Annual Income of$20.000 or <br /> Less(or Local Limit which <br /> Cannot Exceed$40,000) <br /> Water/Sewer Yes Application in First Year Must Receive 4 1 A Tax Deferral 41A Deferral Agreement and Lien None 8%Per Annum Water/Sewer Commissioners Grant or <br /> User Charge Deferral Sought by for Year's Water/Sewer Statement Covers Deferred Water/ Deny Application,Notify Assessors <br /> M.G.L.Ch.40 12/15 or 3 Months After Bills to be Deferred Sewer Charges 16%Per Annum Annually of Charges to be Deferred <br /> Sec.42J Tax Bills are Mailed from Dale Property <br /> M.G.L.Ch.83 Sold or Taxpayer Assessors Add Charges to Years Tax and <br /> Sec.16G Dies Defer it Taxpayer Qualifies for 41A,Notify N <br /> Sewer Commissioners it Taxpayers Does v <br /> Not Quality for 41A ' <br /> Collector Certifies Deferred Charges to <br /> Tax Deferral Account <br /> BettermenU Yes Application to Defer Full Must be Eligible to Receive Deferral Agreement Signed First Year Only None Application Rate on Officials Making Assessment Grant or <br /> Special Assessment by 6 Months 41A Tax Deferral Unless Change in Persons with Property Beflerment/Special Deny Application,Sign Deferral <br /> Assessment After Assessment Bills Interest Assessment(5%or Agreement,Record lien Statement, <br /> M.(3.L.Ch.80 Are Mailed it Voted by issue Deferral Certificate/Denial Notice <br /> Sec.138 Lien Statement Recorded First Year Legislative Body, to Property Owner,Notify Assessors/ <br /> Application to Defer 2%Points Above Collector of Assessment or <br /> Apportioned Assessment Rate Paid by Apportionment to be Deferred <br /> By 6 Months After Tax City/Town on Funds <br /> Bills on Which Borrowed for Collector Releases lien Upon Payment of <br /> Apportionment Appears Project) Entire Assessment Deferral Account o <br /> are Mailed <' <br /> y' <br /> O <br /> 7 <br /> O <br /> 0 <br /> O <br /> W <br /> 67 <br /> t0 <br /> n <br /> N <br /> y <br />