Canton, Massachusetts · Saved source text
Article 12 - Senior Tax Program Increase FY 25 RE Tax bills - Increase hours to 133 pdf file
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36 ® "TOWN OF CANTON BOARD OF ASSESSORS Memorial Hall * 801 Washington Street * Canton, Massachul Bus: 781.821.5008 @ Fax: 781.575.6624 BOARD OF SELECTMEN TON. MA Carolyn Floyd Mary Tynan Cassidy Director of Assessing Assistant Assessor email: cfloyd@town.canton.ma.us email: mtynan@town.canton.ma.us Thomas Theodore, Chairman December 19, 2023 Select Board Memorial Hall 801 Washington St. Canton, MA 02021 Re: Chapter 59 Section 5K- Senior Work Program Dear Mr. Theodore: The Board of Assessors voted at their meeting December 19" to adopt the amendment signed into law by the State on October 4, 2023 to increase the amount of taxes to be deducted from $1500 to $2000 for the FY2025 RE bills. This would increase the number of hours to be worked from 100 to 133. Ge Gene Manning, Ch n Cc: Board of Assessors Diane Tynan, Dept. of Elder and Human Services, Director Randy Scollins, Finance Director
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Acts (2023) Chapter 50 AN ACT TO IMPROVE THE COMMONWEALTH’S COMPETITIVENESS, AFFORDABILITY, AND EQUITY Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows: SECTION 1. Section 2H of chapter 29 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out, in line 29, the figure “15” and inserting in place thereof the following figure:- 25.5. SECTION 2. Section 5K of chapter 59 of the General Laws, as so appearing, is hereby amended by striking out, in lines 14 and 39, the figure “$1,500” and inserting in place thereof, in each instance, the following figure:- $2,000. SECTION 3. Said chapter 59 is hereby further amended by inserting after section 5N the following section:- Section 5O. (a) In any city or town that accepts this section, the board of selectmen or select board of the town, the town council of a municipality having a town council form of government, the city manager, with the approval of the city council, in the case of a city with a plan D or plan E form of government, or the mayor, with the
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SECTION 48. Sections 36 and 37 shall take effect for the estates of decedents dying on or after January 1, 2023. SECTION 49. Except as otherwise specified, this act shall take effect for taxable years beginning on or after January 1, 2023. Approved, October 4, 2023.
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Part I ADMINISTRATION OF THE GOVERNMENT Title IX TAXATION Chapter 59 ASSESSMENT OF LOCAL TAXES Section 5K PROPERTY TAX LIABILITY REDUCED IN EXCHANGE FOR VOLUNTEER SERVICES; PERSONS OVER AGE 60 Section 5K. In any city or town which accepts the provisions of this section, the board of selectmen of a town or in a municipality having a town council form of government, the town council or the mayor with the approval of the city council in a city may establish a program to allow persons over the age of 60 to volunteer to provide services to such city or town. In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of such person over the age of 60 on his tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for services provided pursuant to such reduction nor shall the reduction of the real property tax bill exceed $1,500 in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of such record to the assessor in order that the actual tax bill reflect
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the reduced rate. A copy of such record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. Such cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section. In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services be considered income, wages, or employment for purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any other applicable provisions of the General Laws, but such person while providing such services shall be considered a public employee for the purposes of chapter 258, but such services shall be deemed employment for the purposes of unemployment insurance as provided in chapter 151A. A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by: (1) allowing an approved representative, for persons physically unable, to provide such services to the city or town; or (2) allowing the maximum reduction of the real property tax bill to be based on 125 volunteer service hours in a given tax year, rather than $1,500.