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)