Chapter 074
2009 -- S 0815
07/01/09
A N A C T
RELATING TO TAXATION
Introduced By: Senator Louis P. DiPalma
Date Introduced: March 24, 2009
It is enacted by the
General Assembly as follows:
SECTION 1. Section 44-3-39 of the General Laws in Chapter
44-3 entitled "Property
Subject to Taxation"
is hereby amended to read as follows:
44-3-39.
any other provisions of a general or special law to the
contrary, the town council of the town of
respect to the assessed value from local taxation on taxable
real property situated in the town,
owned and occupied by any person over the age of sixty-five
(65) years, whether the real property
is income-producing or not.
Said exemption shall
be available to persons over sixty-five (65) years of age who own
and occupy this property. Said exemption shall not be
less than twenty-two thousand five hundred
dollars ($22,500) of assessed value for all qualifying
property owners regardless of income and
shall not exceed sixty-two thousand dollars ($62,000) of
assessed value for qualified property
owners who have claimed income of less than thirty thousand
dollars ($30,000), (maximum
income limit); provided, however, that said maximum income
limit shall increase annually based
upon the Consumer Price Index calculated utilizing the
average of: U.S. City Average; Northeast
Urban and Boston Metropolitan figures
for September of each year. The
exemption shall
be in an amount established by the town council,
including a complete exemption, and under
conditions specified by the town council including income and/or
property value limitations.
SECTION 2. This act shall take effect upon passage, without
voter approval
notwithstanding any general or special law, charter or ordinance to
the contrary, in conformance
with the reserved powers of the general assembly pursuant
to article XIII, section 5 of the
constitution of the state of
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LC02170
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