The purpose of this section and its subparts is to implement
the Revere senior citizens property tax work-off abatement program
by adopting reasonable rules and regulations.
(C.O. 00-316A § 1 (part), 2000)
Senior citizens participating in this program shall be paid
at the rate of twelve dollars per hour. Seniors shall work a total
of sixty-two and one-half hours within various city departments requiring
assistance. Seniors who fulfill this work requirement shall receive
a seven hundred fifty dollar property tax abatement.
(C.O. 00-316A § 1 (part), 2000; C.O. 10-175, § 1, 8/9/2010; C.O. 14-010, §§ 1, 2, 3/10/2014)
The number of senior citizens participating in the program shall
be limited each year to a minimum of fifty and maximum of seventy.
Applications will be available and accepted at the assessor's office
or the mayor's office within city hall between July 1 and August 1
of each year. If more than fifty persons apply for such program, a
public lottery shall be conducted in the city council chambers overseen
by the treasurer, chairman of the board of assessors and city clerk.
The city shall make reasonable efforts to accomodate the work requests
of participating senior citizens, but final decisions on work assignments
shall be based solely on department needs.
(C.O. 00-316A § 1 (part), 2000; C.O. 10-110, § 1, 11/15/2010)
A. To be
eligible for the program, a senior citizen must be at least sixty
years of age by July 1 of the fiscal year in which the application
is made, have a principal place of residence in the city of Revere
and have ownership in that principal place of residence. The ownership
interest may include a joint tenancy, tenancy in common, tenancy by
the entirety, life tenancy or beneficial interest in a trust which
trust has an ownership interest in this principal residence.
B. In the
case of real property with multiple owners, all of the senior citizen
owners may receive abatement under this program if they otherwise
qualify.
C. In no
event shall a person be eligible for this program if such person's
income exceeds seventy-three thousand two hundred fifty dollars for
individual applicants or exceeds eighty-nine thousand five hundred
dollars for married applicants.
Income limits will increase by the percentage increase in the
U.S. Department of Labor, Bureau of Labor Statistics, and Consumer
Price Index for the previous year as determined by the Commissioner
of Revenue, to be effective for exemptions granted for any fiscal
year beginning on or after July 1, 2018.
D. The
tax abatement received under this program shall be in addition to
any other property tax exemptions for which the senior is eligible.
(C.O. 00-316A § 1 (part), 2000; C.O. 10-110, § 2, 11/15/2010; C.O. 19-067, 6/17/2019)
For the purpose of funding this program, the board of assessors
shall each year add an additional twenty-five thousand dollars to
the overlay amount set forth in the tax recap sheet submitted to the
Massachusetts Department of Revenue.
(C.O. 00-316A § 1 (part), 2000)
A. The
tax abatement provided to senior citizens by this program shall be
applied to the actual tax bills for the fiscal year. The full tax
shall be committed and billed, with the reduction shown on the bill
as an abatement or credit against the amount due. The reduction shall
be processed as an abatement and charged against the overlay account.
Abatements for the fiscal year shall be based upon certifications
by the department head for work performed on or before November 30.
B. The
abatement for a fiscal year will be based on hours worked through
November 30. Work performed after November 30 will be certified for
abatement on the actual tax bill for the following fiscal year.
(C.O. 00-316A § 1 (part), 2000)
The department head supervising the senior citizen's work shall
certify to the assessors the amount of service performed by the senior
citizen as of November 30 of the fiscal year. Such certification,
in the form of the attached model, shall be provided to the board
of assessors prior to the time the actual tax for the fiscal year
is committed and in sufficient time to allow for an abatement to be
reflected on the actual tax bill for the fiscal year. A copy of the
certification shall be provided to the senior citizen taxpayer before
the actual tax bill is issued.
(C.O. 00-316A § 1 (part), 2000)
The amount of the property tax abatement the senior citizen
taxpayer receives under this program shall not be considered income
or wages for purposes of state income tax withholdings, unemployment
compensation or workmen's compensation.
(C.O. 00-316A § 1 (part), 2000)
A senior citizen who fails to complete the full sixty-two and one-half hour work requirement shall be entitled to a pro-rata abatement based upon certified hours of work completed at the rate of pay established in Section
2.88.020, provided that such senior citizen has completed at least twenty hours of work.
(C.O. 00-316A § 1 (part), 2000; C.O. 10-175, § 2, 8/9/2010)