[Adopted as Art. V, § 17, of the General Bylaws]
A special property tax assessment is hereby created for substantial
rehabilitation of owner-occupied residential property listed on the
State Register of Historic Places (State Register). The increase in
assessed value resulting from substantial rehabilitation of eligible
properties shall be phased in 1/5 increments over a period of five
years to the full assessed value of the property. The special assessment
shall extend only the buildings or structures that are rehabilitated.
In order to be eligible for the special assessment, property
must meet the following criteria:
A. The property to be rehabilitated must be occupied by the owner exclusively
for residential purposes and be listed on the State Register which
is maintained by the Massachusetts Historical Commission (MHC) pursuant
to MGL c. 9, § 26C, either individually or as a contributing
element within an historic district.
B. The cost of rehabilitation, as that term is defined in 950 CMR 72.04,
the applicable provision of the Code of Massachusetts Regulations,
must be not less than 25% of the assessed value of the property prior
to rehabilitation. Not less than 10% of the cost of rehabilitation
shall be dedicated to rehabilitation of the exterior of the historic
building.
C. The property owners must present to the Assessors a certificate from
the MHC stating that the proposed rehabilitation meets the Secretary
of the Interior's standards.
The special assessment will take effect on the first day of
the next fiscal year after the assessment is approved by the Assessors.
[Adopted 5-12-2014 ATM
by Art. 18 (Art. V, § 19, of the General
Bylaws)]
[Amended 5-8-2017 ATM
by Art. 10]
The Senior Tax Program allows the Town of Foxborough the opportunity
to utilize the knowledge and skills of its senior residents in exchange
for credit toward the residents' tax bill. The purposes of this program
are to enhance municipal services and alleviate senior residents'
tax burdens. A qualified resident will be paid toward a maximum gross
credit of $1,500 per household during the fiscal year.
The Senior Tax Program is available to Foxborough residents
who:
A. Have reached age 60 and over; and
B. Pay real estate taxes to the Town of Foxborough on their primary
residence; and
C. Can produce a copy of a current real estate tax bill.
Applicants will be referred to departments based on their skills
and the needs of the departments. Jobs will be offered based on qualifications
and availability.
[Amended 5-8-2017 ATM
by Art. 10]
A. A maximum
gross amount of $1,500, less required federal withholdings, per tax
year to be applied as a rebate to each resident's Town of Foxborough
property tax.
B. One hundred twenty-five hours worked will earn the gross credit of
$1,500.
The application procedure shall be as follows:
A. A review to determine eligibility and an application form.
B. An initial interview with COA/HS staff.
C. A referral by COA/HS staff to the department.