An Act relative to means tested senior citizen property tax exemptions in the town of Westford

This bill modifies the means-tested property tax exemption for senior citizens in Westford to ensure the tax reduction does not exceed 50 percent of the total property tax owed, rather than capping the dollar amount of the exemption itself. It also updates the eligibility criteria by requiring a senior's home value to be no higher than the previous year's average single-family home value in the town and changes the local governing body responsible for administering the program from selectmen to a select board. By removing existing sections 9 and 10 of the relevant chapter, the legislation streamlines the legal framework for this specific tax relief program.