An Act relative to a real property exemption for disabled persons in the town of Swampscott

HD 5030 allows the town of Swampscott to extend its existing property tax exemption for disabled residents to include individuals under age 70 who have lived in the town continuously for at least 10 years and hold a Social Security disability determination. The bill modifies current law to align the income and estate qualifications for this exemption with existing standards. Swampscott’s annual town meeting may choose each year whether to provide this tax relief, opting out until reauthorized. This is a procedural change to an existing local tax program, not a new policy.