OFFERED BY COUNCILLOR JOHN M. TOBIN, JR. & COUNCILLOR MICHAEL ROSS
AN ORDINANCE REGARDING LOCAL ADOPTION OF THE SENIOR CITIZEN PROPERTY TAX WORK-OFF ABATEMENT


WHEREAS, The costs associated with Housing in the City of Boston have been a burden on the residents of the City, particularly for the senior citizen population which often subsists on a fixed income; and

WHEREAS, Facing the increases in property values and other costs of living, senior citizens on a fixed income often do not have the resources to pay their real estate taxes which may force them to sell or abandon their homes; and

WHEREAS, Many senior citizens on fixed incomes are retired and are actively involved in their communities of the City of Boston through volunteer activities; and

WHEREAS, The General Court of the Commonwealth of Massachusetts has established a program promulgated in M.G.L. c. 59, s. 5K which, upon acceptance of the provision by a city or town authorizes the municipality to establish a property tax work-off program for taxpayers over sixty (60) years old which would allow senior citizens to receive an abatement of their property tax in an amount up to seven hundred fifty dollars ($750.00) in exchange for certified volunteer services provided to the municipality by the senior citizen; and

WHEREAS, Section 5K specifically states that the amounts represented by the abatement may not be considered income, wages, or employment for the purposes of state income taxation, unemployment insurance, workers' compensation, or any other provision of M.G.L.; and

WHEREAS, The City of Boston seeks to assist its senior citizens in managing the current affordable housing crisis. THEREFORE,


Be it ordained by the City Council of Boston, as follows:



Chapter XII is hereby amended by inserting Section 12-3.5 as follows:

12-3.5 Senior Citizen Property Tax Work-Off Abatement.

12-3.5(a) Authority and Purpose.
The purpose of these provisions is to provide the senior citizens of the City of Boston with the opportunity to reduce their real estate tax bills through a program utilizing their certified volunteer services. The authority for these provisions is found in M.G.L. c. 59, s. 5K, as amended by Chapter 184, Section 52 of the Acts of 2002.

12-3.5(b) Acceptance of the Local Option in M.G.L. c. 59, s. 5K.
Enactment of these provisions shall be deemed an official action of the City of Boston to accept the provisions of M.G.L. c. 58, s. 5K, as amended, and the Senior Citizen Property Tax Work-Off Abatement Program ("Program") is hereby authorized and created.

12-3.5(c) Definitions.

(i) City shall mean the City of Boston.

(ii) Commission shall mean the Elderly Commission of the City of Boston or the successor thereto.

(iii) Commonwealth shall mean the Commonwealth of Massachusetts.

(iv) Participant shall mean any person participating in the Program.

(v) Program shall mean the Senior Citizen Property Tax Work-Off Abatement authorized and created
by these sections and any programs created thereunder.

12-3.5(d) Administration.
The Commission shall implement and administer the Program. The Commission shall have the authority to create rules, procedures, and regulations for implementation and administration of the Program that are consistent with the intent of M.G.L. c. 59, s. 5K including but not limited to setting any limitations on the eligibility of Participants such as income limitations, asset limitations, limitations on the number of Participants and the work to be performed, and any limitation of eligibility to a tax reduction on a Participant's domicile. The Commission shall coordinate with the offices, agencies, commissions, departments, or other organizations of the City to receive and utilize certified volunteer services under the Program.

12-3.5(e) Participants.
In accordance with M.G.L. c. 59, s. 5K, a Participant must (i) be over sixty (60) years of age and (ii) be the assessed owner of the property on which the tax to be abated is assessed or have acquired ownership before the certified volunteer work is performed and if the property is subject to a trust then the Participant must have legal title (i.e. have the status of a trustee for the trust) on the applicable January 1 assessment date or at the time the work is performed. Participants may earn a maximum abatement of seven hundred fifty dollars ($750.00) per fiscal year and may not receive credit for the certified volunteer services at an hourly rate higher than the minimum wage for the Commonwealth of Massachusetts, nor shall the hourly rate be less than the federal minimum wage unless the Commonwealth or the City is advised by the Wages and Hours Division of the United States Department of Labor that the Fair Labor Standards Act does not apply to the Program.

12-3.5(f) Certification of Volunteer Services.
The Commission shall require the offices, agencies, commissions, departments, or other organizations of the City receiving and utilizing certified volunteer services under the Program to certify to the Commission the hours of services performed by a Participant.

The Commission must certify to the Assessor of the City the hours of services performed by a Participant before the actual tax for the fiscal year is committed and must state the amount actually earned as of the date of the certification. Services performed after that date are credited toward the next fiscal year's actual tax bill to the extent consistent with the Commission's rules for the Program. The Commission shall provide a copy of the certification to the Participant before the tax bill is issued.

12-3.5(f) Exemptions.
Abatements earned by a Participant under the Program shall not affect a Participant's eligibility for any property tax exemptions.

12-3.5(g) Annual Report.
In an effort to evaluate the effectiveness of the Program, the Commission shall annually prepare a detailed report relevant to the Program, including but not limited to (i) a list of the names of people receiving abatements under the Program and the amount of their respective abatement, (ii) a list of the addresses of the properties receiving abatements under the Program and the amount of the respective abatement, (iii) a list of the offices, agencies, commissions, departments, or other organizations that have received volunteer services under the Program, (iv) the total number of hours certified under the Program, and (v) a complete breakdown of the costs associated with administering the Program. The annual report shall be filed with the Boston City Clerk no later than March 31 of each calendar year, and the Boston City Clerk shall file the annual report to Boston City Council within two (2) weeks of receipt thereof.

12-3.5(h) Implementation.
The provisions of 12-3.5 shall be effective immediately, but, in accordance with the requirement in M.G.L. c. 59, s. 5K to explicitly state the fiscal year in which the program will be first available, the abatements may not be earned by a Participants nor may the abatements be applied to any real estate taxes until Fiscal Year 2004.

12-3.5(i) Severability.
If any provision of these sections shall be held to be invalid by a court of competent jurisdiction, then such provision shall be considered separately and apart from the remaining provisions, which shall remain in full force and effect.