Corrected and updated January 11, 2019
Two home-rule petitions that passed by majority votes at 2018 Annual Town Meeting have been approved by the Massachusetts Legislature. The first provides long-sought tax relief for Harvard’s lower-income seniors, and the second would allow the town to eliminate its traditional Board of Assessors.
Assistant Town Administrator Marie Sobalvarro told the Select Board Tuesday night that after winding their way through the House and Senate, both petitions were approved Dec. 31, 2018, the last day of the 190th session of the Legislature. The two bills were sent to Gov. Charlie Baker to be signed. Sobalvarro reported that Baker had signed the new assessor bylaw (HR4947) Jan. 8 and was scheduled to sign the senior tax relief bylaw (HR4984) on Friday, Jan. 11.
The senior tax relief measure caps the taxes of qualifying seniors at up to 10 percent of their income, provided they meet a list of income and asset-related criteria spelled out in the legislation. However, the total amount of money the town will provide the program will be limited to between 0.5 and 1 percent of the previous fiscal year’s total residential property tax levy. The exact amount will be set by the Select Board and the tax rate adjusted to make up the amount set aside for qualifying seniors.
Meantime, Harvard voters must first approve the act by a simple majority at the next annual or special Town Election. This year’s Town Election is planned for May 7, leaving barely enough time for the law to be implemented for fiscal 2020. Seniors seeking an abatement will need to apply to the Harvard Elderly and Disabled Taxation Aid Committee using forms the committee will devise and distribute. The law says that seniors must be given at least 60 days following its enactment to apply for relief in fiscal 2020.
Harvard’s second petition allows the town to replace its three-person Board of Assessors with a nonresident firm that would work under the supervision of a Harvard employee. Unlike senior tax relief, this law takes effect immediately. The move was initiated last year when town officials were unable to find qualified Harvard residents to fill vacancies on the board. Assessors are required to complete a lengthy course of training within two years of their appointment, a commitment that available volunteers have been unwilling to meet.
The two petitions were shepherded through the legislature by Harvard state Rep. Jennifer Benson and Sen. Jamie Eldridge. Select Board member Stu Sklar and Finance Committee member Jennifer Finch testified Nov. 28 on behalf of the senior tax relief measure before the Joint Committee on Revenue this fall, and the committee recommended the bill to the House and Senate the next day.
Editor’s note: This article has been updated to report that Governor Baker signed the senior tax relief bylaw (HR4984). Now it is up to voters at Harvard’s Town Meeting in May.
