Bill > H1538

This bill establishes a senior citizen volunteer property tax reduction program. It allows cities and towns to create a program where senior citizens over the age of 70 can volunteer to provide services to the city or town in exchange for a reduction in their real property tax bill, up to $1,000 per year. The volunteer services are compensated at no more than the current minimum wage of the Commonwealth. The amount of the tax reduction is not considered income, wages, or employment for tax or other legal purposes, and the senior volunteers are considered public employees for liability and unemployment insurance purposes while providing the volunteer services. The bill also allows cities and towns to adjust the program, such as by allowing a representative to volunteer on behalf of a senior who is physically unable to do so, or by basing the maximum tax reduction on a set number of volunteer hours rather than a dollar amount.

Budget and Finance

https://malegislature.gov/Bills/190/H1538