Town of Medfield, MA
Norfolk County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town of Medfield as indicated in Article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Council on Aging — See Ch. 10, Art. III.
[Adopted ATM 4-24-2000]
The Board of Selectmen shall designate the Council on Aging to administer a Senior Tax Work-Off Program in accordance with the provisions MGL c. 59, § 5K, in accordance with the following local rules and procedures.
The hourly rate at which the volunteer services are to be credited shall be the minimum wage of the Commonwealth in effect at the time the services are provided.
[Amended 4-28-2014 ATM by Art. 32]
The maximum amount by which the real property tax obligation of any one volunteer may be reduced in any given tax year shall not exceed $1,000, or such other maximum amount as may from time to time be established by the Commonwealth of Massachusetts.
A volunteer must have reached 60 years of age by the July 1 of the fiscal tax year for which the tax credit is given.
There shall be no income eligibility for participation in the program.
Tax credits may be applied only towards real property which the volunteer occupies as a principal residence and has property tax liability.
Elected officials serving on any Town board, committee or commission or individuals who are or were compensated, full-time employees of the Town during the fiscal year for which the tax credit is sought shall be ineligible to participate in the program.
The Board of Selectmen, in consultation with the Council on Aging, shall determine annually the maximum number of residents who may participate in the program and shall advise the Board of Assessors of this number prior to the start of the fiscal year for which tax credits are to be given.
The Council on Aging shall have the sole discretion to review and approve volunteer services to be included in the program and to place and/or assign eligible residents to perform such services. To assist them in making these decisions, the Council on Aging may solicit requests for volunteer services from the various Town departments.
[Amended 4-28-2014 ATM by Art. 32]
The Council on Aging will certify the amount of volunteer services performed by each participating taxpayer to the Medfield Board of Assessors on or before December 1 of the year for which tax credits are to be given. Upon timely receipt of this certification, the Board of Assessors shall credit the real property tax obligations of the participating taxpayers in an amount not to exceed $1,000 per taxpayer, or such other maximum amount as may from time to time be established by the Commonwealth of Massachusetts. A copy of each taxpayer's certification will be given to that taxpayer. This credit shall be in addition to any exemption or abatement for which the volunteer may otherwise be eligible.
All of these procedures shall be carried out in accordance with the provisions of MGL c. 59, § 5K, as they may from time to time be amended.