Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 5 of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting at the end thereof the following new section:- Fifty-ninth. Upon the acceptance of this section by a city or town, the board of assessors may grant real and personal property tax abatement up to 100 per cent of the total tax assessed to a resident who has attained the age of 75, subject to eligibility criteria to be established by the board of assessors.
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