[Ord. No. 1067, 4-9-2013]
Pursuant to the provisions of MGL c. 59, § 5K, homeowners
who are age 60 or older are provided the opportunity to participate
in a property tax relief program in return for volunteer service to
the City. Participants in the program are compensated for services
at an hourly rate equal to the state's minimum wage. The maximum amount
of the abatement shall be $1,000 and shall be in addition to any other
property tax abatement or exemptions any such person is otherwise
entitled to receive.
[Ord. No. 1067, 4-9-2013]
The program shall be administered through the Mayor's office.
The Mayor shall annually determine the number of volunteer positions
available. Interested participants must complete an application, meet
eligibility guidelines for the program, and have the appropriate skills
for available positions. Said positions shall not include any positions
staffed by RSVP.
[Ord. No. 1067, 4-9-2013]
The program shall run annually from December 1 to November 30.
All work must be completed by November 30 and submitted to the Assessor's
office by December 15. Reductions earned by November 30 will be applied
to the actual tax bills for the fiscal year, and shall be equally
split between the third and fourth quarter tax bills. Any unused credits
(due to the credits being larger than the tax bills) shall be lost
and not carried forward to a future tax year. Earned abatements may
only be applied to the percentage of the property that is owner occupied.
There will be a limit up to 25 persons or/households per year.
[Ord. No. 1067, 4-9-2013; Ord. No. 1079, § 1, 2-11-2014; Ord. No. 1161, § I, 9-29-2015]
Participants must be age 60 or over at the time of application.
Eligible properties must be classified as residential. The eligible
property must be owned and occupied by the participant. If the property
is subject to a trust, the participant must be one of the trustees
on the applicable January 1 assessment date, or at the time the work
is performed. There shall be a limit of two participants per eligible
property but only one abatement will be applied. Eligibility shall
be defined using the locally adopted income eligibility guidelines
of MGL c. 59, § 5, Clause 41D, plus $5,000.
Selection for participation in the program will be based on
need and shall be valid for one year. Neediest applicants will be
selected first. Needs shall be determined based on an applicant's
income as a percentage of his/her income to the top income of his/her
eligibility category. Applicants not selected will be placed on a
waiting list in order of need. Applicants not selected will be placed
on a waiting list in order of need in the event that any selected
volunteer withdraws from the program or if other volunteer opportunities
become available. Any volunteer who is chosen from the waiting list
shall be entitled to the full benefit. The City is not obligated to
offer another position if a volunteer refuses an assignment. Municipal
employees may not work in the Senior Citizen Tax Work-Off Program.
[Ord. No. 1067, 4-9-2013]
The board, officer, or department supervising the volunteer
service must certify to the Assessor the hours of services performed.
[Ord. No. 1067, 4-9-2013]
In accordance with MGL c. 258, volunteers participating in the
program are considered employees for purposes of municipal tort liability.
Municipalities are liable for damages, for injuries to third parties
and for indemnification of the volunteers to the same extent as they
are in the case of injuries caused by regular municipal employees.
[Ord. No. 1067, 4-9-2013]
The amount of the abatement that the participant receives is
not considered income or wages for purposes of state income tax or
workers' compensation. The abatement amount is considered income for
both federal income tax and Federal Insurance Contribution Act (FICA)
tax purposes.
[Ord. No. 1067, 4-9-2013]
Funding for the program comes from the allowance for abatements/exemptions
which is an amount raised annually, during the tax rate setting process,
and is used to fund all statutory personal exemptions such as veterans,
blind and elderly. In no case may the total funds expended under this
ordinance exceed $40,000.
