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-3- <br /> 4. <br /> . Personal Exemptions and deferrals <br /> Taxpayers may earn abatements under the work--off program in addition to any <br /> property tax exemptions they may be eligible for under other statutes, such as <br /> personal exemptions under G.L. Ch. 59 §5 or residential exemptions under G.L. <br /> Ch. 59 §5C. They may also defer the balance of their taxes under G.L. Ch. 59 <br /> §5(41A) if they are eligible to do so. <br /> C. ADOPTION of LOCAL PROGRAM RULES <br /> After acceptance of the statute, the selectmen, town council or mayor with <br /> approval of the city council may establish a senior work--off program consistent <br /> ith any local rules and procedures the municipality may adopt by by-law or <br /> ordinance. Those officials should coordinate the assignment of program <br /> participants to the various municipal departments where they will perform their <br /> volunteer services. <br /> A urnicipality accepting the new lair should adopt rules to determine- <br /> • The hourly rate at which the tax reduction is to be computed; <br /> 0 An eligibility date; <br /> • Any income asset limitations on eligibility; <br /> 0 Any limitation of eligibility to a tax reduction on a volunteer's domicile; <br /> • Any limitations on the number of volunteers or the types of work they <br /> may do; <br /> • Any other restrictions or regulations consistent with the intent of the law. <br /> D. CERTIFICATION of SERVICE <br /> The board, officer or department supervising the taxpayer's volunteer services <br /> must certify to the assessors the hours of services performed by the taxpayer <br /> before the actual l t for the fiscal year is committed. The certification must state <br /> the amount actually earned as of that time. Services performed after that slate <br /> are credited toward the next fiscal year's actual tax hill to the extent consistent <br /> with the program rules established by the municipality. <br />