[Ord. No. 28375, 6-23-1997; Ord. No. 28981, 4-24-2000]
The City of Waltham hereby establishes a Senior Citizen Property
Tax Work-off Abatement Program whereby eligible senior citizens may
volunteer to provide services to the City of Waltham and in exchange
for such volunteer services, the City shall reduce the real property
tax on their residence. This program is intended to increase senior
citizen's involvement in local government, enhance municipal services
by utilization of skills of senior citizens, and to allow qualified
senior citizens to reduce their property taxes in addition to any
exemption or abatement to which they are otherwise entitled.
[Ord. No. 28375, 6-23-1997; Ord. No. 28981, 4-24-2000; Ord. No. 29747, 6-9-2003; amended 2-11-2013 by Ord. No. 31865]
The City Treasurer shall credit the real estate taxes of persons
who are homeowners, who are Waltham residents residing in said home
and who are over the age of 60 (hereafter senior citizens), beginning
as of May 1, 2013, up to a maximum of $1,000 for each calendar year
to be credited beginning with the actual 2014 tax bill and thereafter
for services performed in the 12 months preceding the setting of each
consecutive, actual fiscal year's tax rate. In the case of parcels
of real estate with multiple assessed owners, the maximum credit available
per fiscal year under this program on any otherwise eligible property
is $1,000. All senior citizens shall be credited at the minimum hourly
wage of the commonwealth for services performed under this program.
A copy of the current real estate tax bill must accompany any
application to this program. Credit payment vouchers shall be issued
by the City Treasurer to the City Assessors to be used towards the
senior citizen's next tax bill.
[Ord. No. 28375, 6-23-1997; Ord. No. 28981, 4-24-2000]
This program shall be administered by the City Treasurer under
such terms and conditions as the Mayor and City Council deem appropriate.
The City Treasurer shall establish such forms as may be necessary
for the aforesaid purposes, maintain records of services provided
hereunder, determine and regulate all terms and conditions of program
participation, and do all acts reasonably required to accomplish the
aforesaid purposes. The participation of any person in this program
is terminable at will by the City Treasurer, with or without cause,
after consultation with the appropriate municipal department head
and the Mayor.
