Bill > H2544

This bill proposes to allow cities and towns to establish a program that offers a reduction in real property taxes for senior citizens aged 70 and older who volunteer their services to the municipality. The reduction in property tax would be in addition to any other tax exemptions or abatements the senior citizen is already eligible for, but the value of the volunteer services credited towards the tax bill cannot exceed the current minimum wage in Massachusetts per hour, and the total tax reduction for any given year is capped at $1,000. Municipalities will be responsible for tracking volunteer hours and the corresponding tax reductions, and this reduction will not be considered income for tax purposes, though volunteers will be considered public employees for liability and unemployment insurance purposes. Additionally, cities and towns can adjust the program by allowing a representative to perform services on behalf of a senior citizen unable to do so themselves, or by basing the maximum tax reduction on a set number of volunteer hours instead of a dollar amount.