HomeMy WebLinkAboutRegulation-SeniorServiceProgram-05132024
SELECT BOARD POLICY
Rules and Regulations Applicable to the Senior Service Program
Date Approved by Select Board: Signature of Chair:
May 13, 2024
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I. PURPOSE
The Select Board has been duly authorized by the 2007 Annual Town Meeting to provide
an opportunity for certain persons over the age of 60 to provide services to the Town of
Lexington in exchange for compensation which is to be applied to the real property tax
obligation of said person. This regulation establishes the terms and conditions of this
Senior Service program.
II. ELIGIBILITY
A. Participants in this program must be 60 years of age or older when submitting
their application; be domiciled and reside in Lexington; and be an owner of the
property to which a reduction in real estate taxes may be granted. If said property
is subject to a trust, the participant must be a trustee of the trust. In the case of
joint or multiple owners, each may be allowed to provide service. The combined
total reduction in dollars on a domicile shall not exceed in a fiscal year:
$1,755 (117 hours) for two participating individuals in a household;
unless a greater amount is approved in writing by the Town Manager.
B. A taxpayer seeking to participate in the program shall file an application,
substantially in the form accompanying these regulations as Attachment A. Said
application must be filed each year the applicant wishes to participate in the
Senior Service Program.
C. A copy of the most recent federal income tax return shall be provided by the
applicant, unless otherwise on file with the Town. The household income of an
applicant from all sources, taxable and non-taxable, shall not exceed $90,000 per
household.
D. The administration of this program shall be under the direction of the Human
Services Department.
III. CALCULATION OF TAX REDUCTION
The hourly rate to be credited for services rendered to the Town shall be $15.00 per hour;
the total per household for all participants shall not exceed the amounts provided for in
Section II A of this regulation, including all withholdings, unless a greater amount is
approved in writing by the Town Manager.
IV. OTHER PROVISIONS
A. Treatment of Compensation. The amount of compensation the taxpayer receives
under this program is considered income for purposes of state and federal income
tax withholding, pension (OBRA) withholding, unemployment compensation and
worker’s compensation. Participants in this program agree to sign over payments,
which will be applied to the participant’s property tax bill.
B. Status of Senior Service Participants. Taxpayers performing services under this
program are considered employees for purposes of municipal tort liability.
Municipalities will therefore be liable for damages for injuries to third parties and
for indemnification of the participant to the same extent as they are in the case of
injuries caused by regular municipal employees.
C. Safety of Participants. For the mutual protection of the participant and the
interests of the Town, no taxpayer shall be assigned to work for which he or she is
not physically qualified. In case of doubt a doctor’s certificate shall be obtained
stating that the applicant is able to perform the duties to be assigned.
D. Payroll Processing. All applicants participating in this program should be
directed to the Human Resources Office to complete the necessary payroll and
personnel forms. These forms are only completed the first time the individual
participates in this program.
E. The Town Manager shall be authorized to waive any minor informalities in these
regulations provided that the general intent of the program is met and the cost of
this program is within the available appropriation.
F. Senior Service Program Policy shall be reviewed every three years at a minimum.
V. REFERENCES
Regulation adopted by Board of Selectmen on May 15, 2005.
Regulation revised June 4, 2007 to reflect increase of income limits.
Regulation revised May 16, 2011 to reflect increase of income limits.
Regulation revised June 3, 2013 to reflect increase of individual income limit and hourly
rate.
Regulation revised June 5, 2017 to reflect increase of household income limit, hourly rate
and maximum credit per household and policy to be reviewed at least every 3 years.
Regulations revised May 10, 2021 by the Select Board to reflect increase of household
income limit, increase of hourly rate, maximum credit per household, and maximum
number of hours per household.
Regulations revised May 13, 2024 by the Select Board to reflect increase of hourly rate