An Act reducing senior citizen property taxes

This bill modifies Massachusetts property tax rules to allow cities and towns to offer tax reductions to residents over the age of 60 in exchange for volunteer work. Under the new provisions, eligible seniors can receive a tax credit equivalent to up to 175 hours of service at the current minimum wage, though local governments may choose to set a lower hour limit. The law also permits municipalities to extend these tax breaks to individuals who are physically unable to perform volunteer duties by allowing them to designate a representative to act on their behalf. Local legislative bodies retain the authority to vote on whether to implement these programs within their communities.