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(A) Authority and purpose. The purpose of these provisions is to provide the senior citizens of the city with the opportunity to reduce their real estate tax bills through a program utilizing certified volunteer services. The authority for these provisions is found in M.G.L. Chapter 59, Section 5K.
(B) Acceptance of the local option in M.G.L. Chapter 59, Section 5K. Enactment of these provisions shall be deemed an official action of the city to accept the provisions of M.G.L. Chapter 59, Section 5K, as amended, and the Senior Citizen Property Tax Work-Off Abatement Program (“Program”) is hereby authorized and created pursuant to the provisions of these Sections.
(C) Definitions. For the purposes of this Section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Boston.
COMMISSION. The Elderly Commission of the city or the successor thereto.
COMMONWEALTH. The Commonwealth of Massachusetts.
PARTICIPANT. Any person participating in the program. No person is eligible to become a PARTICIPANT until attainment of his or her sixtieth birthday.
PROGRAM. The Senior Citizen Property Tax Work-Off Abatement authorized and created by these Sections and any programs created thereunder.
(D) Administration. The Commission shall implement and administer the program. The Commission shall have the authority to promulgate rules, procedures and regulations for implementation and administration of the program that are consistent with the intent of M.G.L. Chapter 59, Section 5K and consistent with the provisions of these Sections including, but not limited to, setting any limitations on the eligibility of participants such as income limitations, asset limitations, limitations on the number of participants and the work to be performed and any limitation of eligibility to a tax reduction on a participant’s domicile. The Commission shall coordinate with the Offices, Agencies, Commissions, Departments or other organizations of the city to receive and utilize certified volunteer services under the program.
(E) Participants.
(1) (a) In accordance with M.G.L. Chapter 59, Section 5K, a participant must:
1. Be over 60 years of age as of the January 1 preceding the start of the fiscal year at issue; and
2. Be the assessed owner of the property on which the tax to be abated is assessed or have acquired ownership before the certified volunteer work is performed, and if the property is subject to a trust then the participant must have legal title (i.e., have the status of a trustee for the trust) and be a beneficiary under such trust on the applicable January 1 assessment date or at the time the work is performed.
(b) Participants may earn a maximum abatement of $1,500 per fiscal year and may not receive credit for the certified volunteer services at an hourly rate higher than the minimum wage for the commonwealth, nor shall the hourly rate be less than the federal minimum wage unless the commonwealth or the city is advised by the Wages and Hours Division of the United States Department of Labor that the Fair Labor Standards Act, being 29 U.S.C. §§ 201 et seq., does not apply to the program.
(2) The number of participants shall be limited to 100 through fiscal year 2021. The maximum number of participants may be amended by written order of the Commission subsequent to permanent adoption of these Sections.
(3) Participants shall be determined by the Commission by the chronological order of the applicants’ submission of a complete and qualifying application. In no event shall a person be eligible for the program as a participant if such person’s income exceeds $40,000 for a single applicant or, if married, combined income with his or her spouse shall not exceed $55,000.
(F) Certification of volunteer services.
(1) The Commission shall require the Offices, Agencies, Commissions, Departments or other organizations of the city receiving and utilizing certified volunteer services under the program to certify to the Commission the hours of services performed by a participant.
(2) The Commission must certify to the Assessor of the city the hours of services performed by a participant before the actual tax for the fiscal year is committed and must state the amount actually earned as of the date of the certification. Services performed after that date are credited toward the next fiscal year’s actual tax bill to the extent consistent with the Commission’s rules for the program. The Commission shall provide a copy of the certification to the participant before the tax bill is issued.
(G) Exemptions. Abatements earned by a participant under the program shall not affect a participant’s eligibility for any property tax exemptions.
(H) Annual report.
(1) In an effort to evaluate the effectiveness of the program, the Commission shall, at the close of each fiscal year, prepare a detailed report relevant to the program, including, but not limited to:
(a) The name of each and every person that received an abatement under the program, the number of hours certified and the amount of the respective abatement;
(b) The address of each and every property that received an abatement under the program and the amount of the respective abatement;
(c) The name of each and every Office, Agency, Commission, Department or other organization that received volunteer services under the program;
(d) The total number of hours certified under the program;
(e) The total number (quantity) of abatements applied under the program;
(f) The total amount (value) of abatements applied under the program; and
(g) A complete delineation of the costs associated with administering the program.
(2) The annual report shall be filed with the Boston City Clerk no later than September 1 of each calendar year, and the Boston City Clerk shall file the annual report with the Boston City Council within two weeks of receipt thereof.
(I) Implementation. The provisions of this Subsection shall be effective immediately, but, in accordance with the requirement in M.G.L. Chapter 59, Section 5K to explicitly state the fiscal year in which the program will be first available, the abatements may not be earned by a participant nor may the abatements be applied to any real estate taxes until the commencement of fiscal year 2008 (i.e., July 1, 2007).
(J) Severability. If any provision of this Section shall be held to be invalid by a court of competent jurisdiction, then such provision shall be considered separately and apart from the remaining provisions, which shall remain in full force and effect.
(K) In accordance with M.G.L. Chapter 59, Section 5K, as amended, the Senior Citizen Property Tax Work-Off Abatement is hereby adopted for a period of five years, terminating at the close of Fiscal Year 2021 (i.e., June 30, 2021), but may be extended upon the approval of the Mayor of the city and the Boston City Council which shall be supplied no sooner than September 1, 2020, and no later than December 31, 2020.
(CBC 1985 12-3.5; Ord. 2006 c. 1; Ord. 2007 c.5; Ord. 2011 c. 7; Ord. 2016 c. 10 §§ 1-6; Ord. 2017 c. 6 § 1)
For the purpose of this Section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACCESSIBILITY. The elimination of all barriers including environmental, procedural, attitudinal and communication barriers which can prevent persons with disabilities from equal opportunity.
ATTITUDINAL BARRIERS. Presumptions or feelings regarding physical or mental disabilities and/or persons with disabilities, which can, in themselves, obstruct the access of persons with disabilities to equal opportunities.
EFFECTIVE COMMUNICATION METHODS. The use of communication aids, including brailled or taped materials, readers and machines that enlarge print for persons with visual limitations. Such methods shall also include the use of certified interpreters for persons who are deaf and telecommunication devices for those who have hearing or speaking limitations.
MAJOR LIFE ACTIVITY. A function including, but not limited to, caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning and working.
MENTAL IMPAIRMENT. Any mental or psychological disorder including, but not limited to, mental retardation, organic brain syndrome, emotional or mental illness and specific learning disabilities.
PERSONS WITH DISABILITIES. Persons who:
(1) Have a physical, mental or sensory impairment which substantially limits one or more of such person’s major life activities;
(2) Have a record of such impairment; or
(3) Are regarded as having such an impairment.
PHYSICAL IMPAIRMENT. Any physiological disorder or condition, cosmetic disfigurement or anatomical loss affecting one or more of the following body systems or organs: the neurological, musculoskeletal, cardiovascular, reproductive, digestive, genito-urinary, skin, endocrine and hemic and lymphatic body systems; special sense organs and respiratory organs, including speech organs.
SECTION 504. Section 504 of the Rehabilitation Act of 1973, as amended (29 U.S.C. § 794).
SENSORY IMPAIRMENT. Any sensory disorder, condition or anatomical loss of the special sense organs.
(Ord. 1971 c. 3; Rev. Ord. 1961 (Sup. 1971) c. 20A § 1, CBC 1975 Ord. T12 § 150; CBC 1985 12-4.1; Ord. 1987 c. 13 § 1)
The Commission’s purpose is to facilitate full and equal participation in all aspects of life by all persons with disabilities in the city. To accomplish its purpose, the Commission will aim to reduce the architectural procedural attitudinal and communication barriers which affect persons with disabilities.
(Ord. 1971 c. 3; Rev. Ord. 1961 (Sup. 1971) c. 20A § 2; CBC 1975 Ord. Tl2 § 151; CBC 1985 12-4.2; Ord. 1987 c. 13 § 1)
(A) There shall be in the city a Board known as the Commission for Persons with Disabilities, consisting of an Officer known as the Commissioner for Persons with Disabilities Commission, 13 other members, who shall be associate members of the Commission.
(B) The Commissioner and the associate members shall be appointed by the Mayor for the term expiring on the first Monday of the January following the next biennial municipal election at which a Mayor is elected, and each shall serve until his or her successor is duly appointed.
(C) The Commissioner shall be a full-time employee of the city and shall be paid compensation. The associate members shall serve without compensation, but each shall be entitled to reimbursement for his or her reasonable expenses actually and necessarily incurred in the performance of his or her duties as an Associate Commissioner. The associate members shall be considered special municipal employees for the purposes of M.G.L. Chapter 268A.
(D) The associate members shall be qualified by training, experience and demonstrated interest in the rights and equal opportunities of persons with disabilities. A majority of the associate members shall be persons with disabilities, with at least one being blind or legally blind, one being deaf or hard of hearing and the others, comprising the majority, being persons with representative types of disabilities. The associate members shall be representative of the community in terms of race, religion, age and gender.
(CBC 1985 12-4.3; Ord. 1987 c. 13 § 1; Ord. 2016 c. 15 § 1)
The Commission shall have the following powers and duties:
(A) To develop and promote information and referral services regarding programs, services, rights, accessibility and opportunities for persons with disabilities which foster dignity and self-determination;
(B) To make recommendations and to provide coordination and support to City Departments and Agencies concerning public policies, programs, services and regulations as they affect or may affect persons with disabilities;
(C) To inform City Departments and Agencies of federal, commonwealth and city funds available for expanding or improving services and programs for persons with disabilities;
(D) To work toward the goal of safe, decent, affordable, accessible housing for persons with disabilities and their families. The Commission shall work with federal, commonwealth, city private and public Agencies and resources to this end;
(E) To provide technical assistance to the city’s Division of Personnel as to how to provide reasonable accommodation, auxiliary aids and general access to the employment process for persons with disabilities. Such technical assistance shall include, but not be limited to, reviewing job specifications, application forms and procedures relating to hiring, promotion and firing, including:
(1) Physical accessibility of the application process;
(2) Program accessibility, including the availability of effective communication methods;
(3) Availability, use and publicity of affirmative action plans; and
(4) Review of personnel testing procedures.
(F) To address the transportation needs of persons with disabilities in the city and, in concert with the Mayor’s representative on the Massachusetts Bay Transportation Authority Advisory Committee, representatives from the Massachusetts Bay Transportation Authority (“MBTA”), the Massachusetts Port Authority (“Massport”) and the Executive Office of Transportation and Construction (“EOTC”), to develop programs for meeting the transportation needs of persons with disabilities and to monitor any policies related thereto;
(G) To implement, in conjunction with the city’s Department of Inspectional Services, Chapter 40 of the Ordinances of 1979, entitled “Promoting Access to Public Buildings by the Physically Handicapped”, which is intended to promote full access to public buildings by persons with disabilities;
(H) To work for the advancement of the legal and civil rights of all persons with disabilities in the city;
(I) To coordinate City Departmental compliance with Section 504 and all federal, commonwealth and city rules and regulations requiring programs, activities and services to be readily accessible to and usable by persons with disabilities;
(J) To monitor compliance with City Departmental self-evaluation and transition plans and to make recommendations to the Mayor for corrective action as required;
(K) To develop training and development programs for city personnel to increase their awareness of real and artificial barriers faced by persons with disabilities;
(L) To administer, in cooperation with the city’s Transportation Department, the Temporary Identification Card Program, established by Subsection 6-7.3;
(M) To apply for, accept and expend, subject to applicable laws, grants or gifts of funds and other property; and
(N) To adopt rules and regulations for the conduct of Commission business, which shall be approved as to form by the Corporation Counsel, approved and signed by the Mayor and filed with the City Clerk.
(CBC 1985 12-4.4; Ord. 1987 c. 13, § 1)
Cross-reference:
ss 5-5.32
The Commissioner shall have the following specific powers and duties:
(A) To hire staff for the Commission consistent with the Commission’s purpose. The Commissioner shall hire, at a minimum, a Director for Civil Rights, who shall also be the city’s Section 504 Coordinator;
(B) To act as spokesperson for the Commission;
(C) To participate in and oversee the day-to-day affairs for the Commission; and
(D) To perform all the functions of a Department head including, but not limited to, and subject to applicable laws, entering into agreements with individuals or entities and preparing the annual budget.
(CBC 1985 12-4.5; Ord. 1987 c. 13, § 1)
The associate members shall have the following specific powers and duties:
(A) To advise the Commissioner on policy and planning and the need for programs and services for persons with disabilities;
(B) To consult with the Commissioner in evaluating and modifying the city’s policies as they relate to federal, commonwealth and city laws and regulations concerning the civil rights of persons with disabilities;
(C) To assist the Commissioner in establishing priorities for the Commission’s activities; and
(D) To review, at least annually, the programs, policies and budget of the Commission and to make recommendations as to such programs, policies and budget.
(CBC 1985 12-4.6; Ord. 1987 c. 13, § 1)
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