MA H4526

Authorizes North Attleborough to create a property tax exemption for seniors age 67+ (or 62+ for co-applicants) who own and occupy residential property as their primary residence

Sets initial income limits at $70,000 for single applicants, $80,000 for head of household, and $90,000 for joint applicants, with thresholds adjustable annually by the Town Council

Requires applicants to have owned and resided in North Attleborough for at least 10 consecutive years, with property assessed value not exceeding the prior year's average for the qualifying class

Caps the program at 500 exemptions per fiscal year, granted on a first-come, first-served basis, with applications due before September 1

Exemption expires after 3 years but may be reauthorized by Town Council vote for additional 3-year intervals; total exempted amount is distributed proportionally across all residential taxpayers