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HOUSE DOCKET, NO. 1275 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2835
The Commonwealth of Massachusetts
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PRESENTED BY:
Steven S. Howitt
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to a senior citizen volunteer property tax reduction.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Steven S. Howitt4th Bristol1/18/2023Kelly W. Pease4th Hampden1/31/2023Joseph D. McKenna18th Worcester1/31/2023 1 of 2
HOUSE DOCKET, NO. 1275 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2835
By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 2835) of
Steven S. Howitt, Kelly W. Pease and Joseph D. McKenna for legislation to establish a senior
citizen volunteer property tax reduction. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2947 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to a senior citizen volunteer property tax reduction.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 59 of the General Laws, as appearing in the 2020 Official Edition,
2is hereby amended by inserting, after section 5N, the following new section:-
3 Section 5O. In any city or town which accepts this section, the board of selectmen of a
4town, or in a municipality having a town council form of government, the town council or the
5mayor, with the approval of the city council in a city, may establish a program to allow senior
6citizens over the age of 70 to volunteer to provide services to that city or town. In exchange for
7such volunteer services, the city or town shall reduce the real property tax obligations of that
8senior on the individual's tax bills and that reduction shall be in addition to any exemption or
9abatement to which that person is otherwise entitled; provided, however, that person shall not
10receive a rate of, or be credited with, more than the current minimum wage of the commonwealth 2 of 2
11per hour for the services provided pursuant to that reduction; and provided further, that the
12reduction of the real property tax bill shall not exceed $1,000 in a given tax year. It shall be the
13responsibility of the city or town to maintain a record for each taxpayer including, but not limited
14to, the number of hours of service and the total amount by which the real property tax has been
15reduced and to provide a copy of that record to the assessor in order that the actual tax bill reflect
16the reduced rate. A copy of that record shall also be provided to the taxpayer prior to the issuance
17of the actual tax bill. The cities and towns shall have the power to create local rules and
18procedures for implementing this section in a way that is consistent with the intent of this
19section. Nothing in this section shall be construed to permit the reduction of workforce or
20otherwise replace existing staff.
21 The amount by which a person's property tax liability is reduced in exchange for the
22volunteer services shall not be considered income, wages or employment for purposes of taxation
23as provided in chapter 62, for the purposes of withholding taxes as provided in chapter 62B, for
24the purposes of workers' compensation as provided in chapter 152 or any other applicable
25provisions of the General Laws. While providing such volunteer services, that person shall be
26considered a public employee for the purposes of chapter 258 and those services shall be deemed
27employment for the purposes of unemployment insurance as provided in chapter 151A.
28 A city or town, by vote of its legislative body, subject to its charter, may adjust the
29exemption in this clause by: (i) allowing an approved representative for persons physically
30unable to provide such services to the city or town; or (ii) allowing the maximum reduction of
31the real property tax bill to be based on 125 volunteer service hours in a given tax year, rather
32than $1,000.