Municipal Relief Signed into Law
After a three-week delay, the municipal relief bill was signed into law on July 31 as Chapter 46 of the Acts of 2003 by Lieutenant Governor Healey (acting on behalf of Governor Romney who was away on vacation).
The specific language of the bill should be available soon on the Legislature’s web site at http://www.state.ma.us/legis/laws/seslaw03/index.htm. The municipal relief bill is Chapter 46.
- Section 10Terminated State Employee Option to Receive Payment or Retirement Benefits (House 5)
Currently when an employee is terminated, through no fault of their own, the Commonwealth reimburses them for any eligible vacation or sick time. This section gives employees the option to take money or apply the money to retirement benefits.
- Section 13Health & Life Insurance Benefits for Retired Employees (House 107, Senate 6A)
Cities or towns that want to offer health and life insurance benefits for municipal retirees must seek approval from the voters. This section includes regional school districts for the purposes of providing retirement benefits.
- Section 43Sailors and Soldiers Exempt from Local Taxation (House 88)
Current law allows sailors and soldiers who, as a result of disabilities contracted while in the line of duty, have a disability rating of 10% or greater, an exemption from property taxes. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 44Surviving Spouses of Sailors and Soldiers Exempt from Local Taxation (House 89)
Current law allows spouses of surviving sailors and soldiers an exemption from property taxes. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 45Sailors and Soldiers Exempt from Local Taxation (House 90)
Current law allows sailors and soldiers who, contracted a disease or suffered a permanent loss of body part(s) while in the line of duty, an exemption from property taxes. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 46Sailors and Soldiers Exempt from Local Taxation (House 91)
Current law allows sailors and soldiers who, suffered a permanent loss of body part(s) while in the line of duty, an exemption from property taxes. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 47Sailors and Soldiers Exempt from Local Taxation (House 92)
Current law allows sailors and soldiers who, suffered a disability while in the line of duty, and as a result acquiring “special adapted housing”, an exemption from property taxes. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 48Housing Cooperative Corporations Property Tax Abatements (Senate 12A)
Provides property tax abatements for the blind, disabled, elderly, and veterans and the residential exemption to resident owners of housing cooperative corporations, in cities or towns that elect to at local option. Unlike condominium owners, resident owners of coops have not been receiving these abatements because their building was organized as a corporation. The bill provides that the reduction in property taxes benefits the resident owner who qualifies for it, and is not a reduction in the taxes of the corporation.
- Section 49Housing Cooperative Corporations Property Tax Abatements (Senate 12A)
Provides property tax abatements for the blind, disabled, elderly, and veterans and the residential exemption to resident owners of housing cooperative corporations, in cities or towns that elect to at local option. Unlike condominium owners, resident owners of coops have not been receiving these abatements because their building was organized as a corporation. The bill provides that the reduction in property taxes benefits the resident owner who qualifies for it, and is not a reduction in the taxes of the corporation.
- Section 71Veteran’s Exemption from Auto Excise Tax (House 93)
Current law allows veterans, who have suffered loss of use of body part(s), exempt from the auto excise tax. This section allows any municipality to revoke an exemption if a municipality learns that a sailor or soldier did not satisfy the requirements of this provision.
- Section 116Municipal Early Retirement (House 79, Senate 61)
Provides an early retirement incentive program to employees of Group 1, 2, 4 of municipalities. Municipalities can decide which departments can apply.
- Section 126Civil Service Exam Extension (Senate 72G)
Requires the civil service commission to carry forward for 1 year the exam grades of applicants of fire and police who are residents of the Commonwealth and serving in any branch of the United States Military outside of the United States.