[HISTORY: Adopted by the Town of Medfield as indicated in
Article histories. Amendments noted where applicable.]
[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.
