HomeMy WebLinkAboutTax Deferral and Exemption Study Committee - TDES - Charge - January 2023 RECEIVED
TOWN CLERK
Tax Deferral and Exemption Study Committee LEXINGTON MA
Members: Five
Quorum: Quorum shall be a majority of the members serving
Appointed By: Select Board
Length of Term: 3 years with staggered membership terms
Appointments: Annually—September
Liaisons: Board of Assessors, Council on Aging, Commission on Disability, Appropriation
Committee
Staff: Assistant Town Manager for Finance or designee
Meeting Times: Quarterly or as needed
Criteria for Membership: Citizens with an interest in property tax equity issues
Description: The Tax Deferral and Exemption Study Committee is charged to review and
recommend to the Select Board options for the deferral or exemption of local property taxes
under existing state law, or by home rule petition for a special act of the state legislature, that
might enhance or make accessible the property tax relief currently available to elderly, low-
income, disabled or otherwise deserving residents. Options for consideration include, but are
not limited to:
o Adjusting the terms of tax deferrals available to senior citizens under G.L. c. 59, 5, Clause
41A;
o Adjusting the terms of tax exemptions available to senior citizens under G.L. c. 59, 5,
Clause 41C;
o Publicizing the Massachusetts Senior Circuit Breaker Tax Credit Program, and;
o Adopting other provisions for exemptions or other forms of tax relief that are now, or
may become, available understate law.
o Providing input to the Select Board and other committees when property tax issues are
being examined.
Special Project Work:
The Tax Deferral and Exemption Study Committee will be asked to coordinate with interested
groups and Town Departments to outreach to target populations, to market existing programs
and services.
Prior to serving as a member of this committee, appointees are required to:
1. Acknowledge receipt of the Summary of the Conflict of Interest Statute. Further, to
continue to serve on the Committee the member must acknowledge annually receipt of
the summary of the Conflict of Interest Statute. Said summary will be provided by and
acknowledged by the Town Clerk.
2. Provide evidence to the Town Clerk that the appointee has completed the on-line
training requirement required by the Conflict of Interest Statute. Further, to continue to
serve on the committee, the member must acknowledge every two years completion of
the on-line training requirement.
Ref.: March 8, 2004 - Revised charge adopted by Selectmen.
January 18, 2006 - Selectmen designated as Special Municipal Employees.
January 23, 2023 - Select Board voted to: add "Quorum: Quorum shall be a majority of
members serving"; change "Board of Selectmen" to "Select Board"; change the length of
term from "2 years" to "3 years with staggered membership terms".