An Act relative to a senior citizen volunteer property tax reduction

This bill allows Massachusetts towns to create programs where seniors aged 70+ can volunteer for local services in exchange for a property tax reduction. The reduction, capped at $1,000 annually, is based on volunteer hours (not exceeding minimum wage per hour) and applies in addition to existing property tax exemptions. Towns must track volunteer hours and provide written records to both the assessor and taxpayer before issuing tax bills. The tax reduction is explicitly not considered taxable income, wages, or employment for tax or workers' compensation purposes.