Chapter 04-068

2004 -- S 2999

Enacted 06/11/04

A N A C T

RELATING TO HOMESTEAD EXEMPTIONS IN THE TOWN OF LINCOLN

Introduced By: Senators Connors, and J Montalbano

Date Introduced: March 30, 2004

It is enacted by the General Assembly as follows:

     SECTION 1. Sections 1, 3, and 5 of chapter 24 of the 1994 Public Laws entitled “An Act

Relating to Homestead Exemptions in the Town of Lincoln” are hereby amended to read as

follows:

     SECTION 1. Homestead exemptions in the town of Lincoln. – Notwithstanding any other

provisions of the general or special laws to the contrary, the town administrator, upon approval of

the town council of the town of Lincoln, is hereby authorized to annually fix the amount of

homestead exemptions with respect to assessed value from local taxation on taxable owner

occupied real property used for residential purposes in the town of Lincoln and to grant

homestead exemptions to such owner occupied residential real estate in an amount not to exceed

thirty-five percent (35%) of the assessed value. Any such exemption shall only apply to

residential property improved with a dwelling house. Any such owner occupied dwelling house

shall consist of no more than four (4) seven (7) dwelling units. This exemption shall not apply to

any mixed use properties containing partial commercial or business uses and shall not apply to

vacant land.

SECTION 3. Approval of town electors. – Notwithstanding any general or public law to

the contrary, the question of the approval of this act shall be submitted to the electors of the town

at a special municipal election to be held on the first Tuesday in June, 1994. The question shall be

submitted in substantially the following form: “Shall an act entitled ‘An act relating to homestead

exemption in the town of Lincoln’ be approved?” and the warning for the election shall contain

the question to be submitted. From the time the special election is warned and until it is held, it

shall be the duty of the town clerk to keep a copy of the act available at her office for public

inspection, but the validity of the election shall not be affected by this requirement.

     SECTION 5. Effective dates. – This section and section 1 and section 3 shall take effect

upon passage. of this act. The remainder of this act shall take effect upon the approval of this act

by a majority of those voting on the question at the election prescribed by the foregoing section.

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LC02933

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