Bill > H3134

This bill establishes a voluntary program for senior citizens aged 70 and over to reduce their property tax obligations by performing community service in their city or town. Under this legislation, municipalities that choose to adopt the program can allow seniors to volunteer services in exchange for a property tax reduction, not to exceed $1,000 per tax year. The volunteer hours will be compensated at a rate equivalent to the state's current minimum wage, but the tax reduction will not be considered income, wages, or employment for taxation purposes. Participating cities and towns must maintain detailed records of volunteer hours and tax reductions for each senior participant and provide copies to both the assessor and the taxpayer. Importantly, the bill explicitly prohibits using this program to reduce workforce or replace existing municipal staff. Additionally, while volunteering, seniors will be considered public employees for certain legal protections and unemployment insurance purposes. Municipalities can also modify the program by allowing a representative to volunteer on behalf of a physically unable senior or by basing the tax reduction on 125 volunteer service hours instead of a dollar amount. The program is optional and must be specifically accepted by each city or town's legislative body.

Budget and Finance

https://malegislature.gov/Bills/194/H3134