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| 2 | 2 | | HOUSE DOCKET, NO. 4140 FILED ON: 2/7/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3735 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Sarah K. Peake and Julian Cyr |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act authorizing the town of Truro to establish a program to reduce property tax liability in |
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| 13 | 13 | | exchange for volunteer services for persons with disabilities. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Sarah K. Peake4th Barnstable2/7/2023 1 of 2 |
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| 17 | 17 | | HOUSE DOCKET, NO. 4140 FILED ON: 2/7/2023 |
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| 18 | 18 | | HOUSE . . . . . . . . . . . . . . . No. 3735 |
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| 19 | 19 | | By Representative Peake of Provincetown and Senator Cyr, a joint petition (accompanied by bill, |
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| 20 | 20 | | House, No. 3735) of Sarah K. Peake (by vote of the town) that the town of Truro be authorized |
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| 21 | 21 | | to establish a program to reduce property tax liability in exchange for volunteer services for |
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| 22 | 22 | | persons with disabilities. Revenue. [Local Approval Received.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act authorizing the town of Truro to establish a program to reduce property tax liability in |
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| 29 | 29 | | exchange for volunteer services for persons with disabilities. |
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| 30 | 30 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 31 | 31 | | of the same, as follows: |
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| 32 | 32 | | 1 SECTION 1. The town of Truro may establish a program to allow persons with |
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| 33 | 33 | | 2disabilities over the age of 18 or a member of their household to volunteer to provide services to |
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| 34 | 34 | | 3the town. In exchange for such volunteer services, the town shall reduce the real property tax |
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| 35 | 35 | | 4obligations of such person with disability on the tax bills of the person’s legal residence or |
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| 36 | 36 | | 5whomever the disabled individual dedicates their work to be credited to and any reduction so |
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| 37 | 37 | | 6provided shall be in addition to any exemption or abatement to which any such person or person |
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| 38 | 38 | | 7in the household is otherwise entitled and no such person shall receive a rate of, or be credited |
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| 39 | 39 | | 8with, more than the current minimum wage of the commonwealth per hour for services provided |
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| 40 | 40 | | 9pursuant to such reduction nor shall the reduction of the real property tax bill exceed $1,500 in a |
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| 41 | 41 | | 10given tax year. For the purposes of this program, a “person with disability” shall be defined as |
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| 42 | 42 | | 11“a person who has a physical or mental impairment that substantially limits one or more major 2 of 2 |
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| 43 | 43 | | 12life activities, a person who has a history or record of such an impairment, or a person who is |
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| 44 | 44 | | 13perceived by others as having such an impairment and proof of disability documented by one (1) |
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| 45 | 45 | | 14of the following: a) statements or letters on a physician's/medical professional's letterhead |
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| 46 | 46 | | 15stationary; b) statements, records or letters from a Federal Government agency that issues or |
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| 47 | 47 | | 16provides disability benefits; c) statements, records or letters from a State Vocational |
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| 48 | 48 | | 17Rehabilitation Agency counselor or; d) certification from a private Vocational Rehabilitation or |
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| 49 | 49 | | 18other Counselor that issues or provides disability benefits. It shall be the responsibility of the |
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| 50 | 50 | | 19town to maintain a record for each program-participating taxpaying property member including, |
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| 51 | 51 | | 20but not limited to, the number of hours of service and the total amount by which the real property |
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| 52 | 52 | | 21tax has been reduced and to provide a copy of such record to the assessor in order that the actual |
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| 53 | 53 | | 22tax bill reflect the reduced rate. Proof of disability documents shall be verified by the assessor |
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| 54 | 54 | | 23and shall not be open to public inspection. A copy of such record shall also be provided to the |
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| 55 | 55 | | 24taxpayer prior to the issuance of the actual tax bill. The town shall have the power to create local |
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| 56 | 56 | | 25rules and procedures for implementing this section in any way consistent with the intent of this |
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| 57 | 57 | | 26section. |
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| 58 | 58 | | 27 In no instance shall the amount by which a person's property tax liability is reduced in |
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| 59 | 59 | | 28exchange for the provision of services be considered income, wages, or employment for |
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| 60 | 60 | | 29purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided |
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| 61 | 61 | | 30in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any |
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| 62 | 62 | | 31other applicable provisions of the General Laws, but such person while providing such services |
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| 63 | 63 | | 32shall be considered a public employee for the purposes of chapter 258, but such services shall be |
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| 64 | 64 | | 33deemed employment for the purposes of unemployment insurance as provided in chapter 151A. |
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| 65 | 65 | | 34 SECTION 2. This act shall take effect upon passage. |
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