Establishes a property tax reduction for senior citizens who volunteer in their city or town.

The bill allows cities and towns in Massachusetts to reduce the property tax obligations of senior citizens over 70 who volunteer their services. The reduction cannot exceed $1,000 per tax year or the equivalent of the current minimum wage for up to 125 hours of service. Cities and towns must maintain records of volunteer hours and tax reductions and provide these to the assessor and the taxpayer. The reduction is not considered income or employment for tax purposes.

Establishes a property tax reduction for senior citizens who volunteer in their city or town.

The bill allows cities and towns in Massachusetts to reduce the property tax obligations of senior citizens over 70 who volunteer their services. The reduction cannot exceed $1,000 per tax year or the equivalent of the current minimum wage for up to 125 hours of service. Cities and towns must maintain records of volunteer hours and tax reductions and provide these to the assessor and the taxpayer. The reduction is not considered income or employment for tax purposes.