SENATE DOCKET, NO. 1194 FILED ON: 1/20/2011
SENATE . . . . . . . . . . . . . . No. 1465
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Brian A. Joyce
_______________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:
An Act relative to a senior property tax credit..
_______________
PETITION OF:
Name: | District/Address: |
Brian A. Joyce | Norfolk, Bristol, and Plymouth |
Robert L. Hedlund |
[District]
|
SENATE DOCKET, NO. 1194 FILED ON: 1/20/2011
SENATE . . . . . . . . . . . . . . No. 1465
By Mr. Joyce, a petition (accompanied by bill, Senate, No. 1465) of Brian A. Joyce and Robert L. Hedlund for legislation relative to senior property tax credit. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
SENATE
, NO. 1287 OF 2009-2010.]
The Commonwealth of Massachusetts
An Act relative to a senior property tax credit..
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Subsection (k) of section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out paragraph (2) and inserting in place thereof the following paragraph:—
(2) An owner or tenant of residential property located in the commonwealth, who is 65 years of age or older, who is not a dependent of another taxpayer and who occupies said property as his principal residence, shall be allowed a credit equal to the amount by which the real estate tax payment or the rent constituting real estate tax payment exceeds 8 per cent of the taxpayer's total income, but the credit shall not exceed $1,000.
