[HISTORY: Adopted by the Town Meeting of the Town of Erving as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-28-2024 STM by Art. 3]
In accordance with the provisions of MGL c. 59, § 5K, the Town offers a program which allows certain eligible seniors over the age of 60 the opportunity to perform work for the Town in exchange for an abatement of property taxes for the maximum amount of $2,000 yearly.
In order to be eligible to apply for the Senior Property Tax Work-Off Program, an individual shall meet all of the following requirements:
A. 
Owns and occupies a residential property in the immediate fiscal year preceding the fiscal year in which the taxpayer applies to volunteer their services;
B. 
Has reached over the age of 60 years of age by July 1 of the fiscal tax year for which the tax credit is given;
C. 
Otherwise qualified municipal employees may participate in the program as long as they are able to secure an exemption to MGL c. 268A, § 20.
A. 
The Town Administrator or their designee shall be responsible for administering the Senior Tax Work-Off Abatement Program.
B. 
The Town Administrator or their designee shall review and approve the volunteer services to be included in the programs and place and/or assign eligible residents to perform such services.
C. 
The Town Administrator or their designee shall certify the amount of volunteer services performed by each participating taxpayer to the Erving Board of Assessors on or before December 1 of the year for which tax credits are to be given. Upon timely receipt of this certification, the Board of Assessors shall credit the real property tax obligations of the participating taxpayers in an amount not to exceed 90% of the annual tax liability for the property and not to exceed $2,000 per taxpayer, less any other applicable abatements. A copy of each taxpayer's certification will be given to that taxpayer. This credit shall be in addition to any exemption or abatement for which the volunteer may otherwise be eligible.
D. 
There shall be a maximum number of 10 residents who may participate in the program in a given fiscal year.
A. 
The hourly rate at which the volunteer services are to be credited shall be the minimum wage of the commonwealth in effect at the time the services are provided.
B. 
The Town will pay the volunteer's share of FICA taxes.
C. 
The maximum amount by which the real property tax obligation of any one volunteer may be reduced in any given tax year shall not exceed $2,000.
D. 
Tax credits may be applied only toward real property which the volunteer occupies as a principal residence and for which the volunteer has property tax liability.
E. 
Only one tax abatement per property per fiscal year shall be allowed, unless the number of applicants is less than the eligible slots.
F. 
Participation will be awarded using a lottery system if qualified applications received exceed the number of available slots.
G. 
Taxpayers in the program may not participate in two consecutive fiscal years unless the number of applicants is less than the eligible slots.
H. 
Persons that are approved representatives may work in the stead of qualified persons that are physically unable to provide such services to the Town.