Senior and Veterans Work Off Program
The Senior Tax Work Off Program is open to senior citizens 60 years of age and older that also meets the fiscal year income limits of the CPA surcharge tax exemption. Any eligible veteran may participate in the Veteran Tax Work Off Program. All eligible participants must own property in and pay real estate taxes to the Town of Nahant. Participants will be expected to complete about 133 hours of service for seniors and about 100 hours for veterans in the program year, which runs from September 1 to August 31. A $2,000.00 (for seniors) or a $1,500.00 (for veterans) property tax credit minus any required withholdings will be applied to the participant’s real estate tax bill in the following fiscal year, not current year’s property tax bill. Applications are available in July of each year and are due by August 15th. You may apply online by clicking here you may print and fill out this application by clicking here and send to shambleton@nahant.org or mail to 334 Nahant Rd, Nahant, MA 01908, or drop off at the Assessors office or pick up a form, too.
Participation is not guaranteed and will be based upon this Town Policy approved by the Board of Selectmen; December 20, 2023.
Program Requirements
Senior participants MUST work the required number of hours (about 133) associated with the state minimum wage to receive the total tax credit of $2,000.00. Hours worked may be shared with another family member if they have jointly been accepted into the program or another work-off participant with approval from the Town Administrator. The Town of Nahant, based on need, may place the participant in more than one job in order to fulfill the total hours.
Veteran participants MUST work the required number of hours (about 100) associated with the state minimum wage to receive the total tax credit of $1,500.00. Hours worked may be shared with another family member if they have jointly been accepted into the program or another work-off participant with approval from the Town Administrator. The Town of Nahant, based on need, may place the participant in more than one job in order to fulfill the total hours.
Eligibility Criteria
Seniors Age: Applicants must be 60 years of age as of the annual eligibility date.
Income: Must qualify for the exemption of the CPA Surcharge tax
Income Limits for the FY2027 CPA exemption is attached -limits change every year.
Veterans Military Status: Applicants must be a veteran as defined by Massachusetts state law or the spouse of a veteran who is deceased or who has a service-related disability.
Seniors and Veterans Criteria continues
Ownership and Residency: Applicants must be a resident of the Town of Nahant and must own (as the assessed owner of record) and occupy (as their domicile) the property for which abatement is sought. If the property for which abatement is sought is owned by a trust, the applicant must have legal title, i.e., be one of the trustees. Applicants who are a holder of a valid life estate will meet ownership requirements. Applicants may qualify for and receive any or all of the following that affect their property tax bill; participation in Senior Work-off Program, a Tax Deferral, and a Statutory Exemption. Co-owners of a property may both participate in the program, but the total abatement may not exceed the maximum amount of a possible abatement per property available through this program for the year.
Compensation
• $15.00 per hour/starting 1/1/2023 (based on Massachusetts minimum wage) for tax abatement.
• For seniors, any hours worked beyond 133 hours cannot be accumulated for the Tax Work Off Program but can be shared with others in the program who do not have the maximum hours. The same is true for veterans but they are only required to work 100 hours.
• Maximum amount of abatement is $2,000 for seniors and $1,500.00 for veterans per household per fiscal year.
• Money earned through the Tax Work Off Program is reportable income for federal taxes only. Participants will receive a W-2 form for the amount of money earned through the program.
Taxpayer must:
• Be a Veteran (or the spouse of a veteran) or a senior aged 60 years or older as of January 1st
• Own and occupy the property as principal residence.
• Be current with property tax payments.
• Possess and identify employable skills.
• Be interviewed for job placement by the department head supervising the work.
• Complete a CORI check and/or provide references if required by the work site
Job Placement for a Tax Credit Position
• The Work-off Committee (Town Administrator, Town Assessor, COA Director, & Veteran’s Director) will chose participants on the basis of skills, availability, and physical ability, as necessary.
• Prior participants in the program who are trained in or familiar with specific tasks may be given subsequent priority.
• All applicants are required to abide by all Town of Nahant policies.
• Applicants will be interviewed by the department supervisor of the position for which they have been placed. Participants must work on site but under certain circumstances may be able to work at home with permission of their Supervisor.
• There may be a two-week probationary period to assess the appropriateness of the placement.
• Program participants may not work for relatives who are Town employees.
• Participants must not be Town of Nahant employees unless exempted by the Town Administrator.
• Individuals previously chosen for the program may make re-application in subsequent years.
• Time sheets will be submitted by the participant on a monthly basis to Department Supervisor. In January, the Department Supervisor will tally all timesheets for the prior year work history and submit to Town Assessor for the steps required to abate the current fiscal year real estate final payment notice due May 1st.
Additional Information
• All seniors and veterans taking part in this program will be considered temporary employees of the Town of Nahant.
• Prior to starting work for the program, persons must fill out the necessary papers relating to employment with the Town.
• All applicable federal taxes will be withheld from income earned.
• The IRS will treat all money earned through this program as taxable income (federal government only) so participants may need to consult an accountant.
• Participants should be sure that the income from this employment will not jeopardize any benefit program they are currently participating in (i.e. SSI, Medicaid, Fuel Assistance, etc.).
• The amount of property tax reduction earned by the taxpayer under this program is not considered income or wages for the purposes of state income tax withholding, unemployment compensation or workmen’s compensation.
Deadline Dates:
- Application due: August 15th
- Notification of approval: September 1st
Non-School Workers: All Town Hall offices, Library, Police Dept., Fire Dept., Boards/Committees
(examples include: Board of Health, Planning Board, etc)
Dept. Head Interviews: shall be done as soon as practical for new applicants
- Applicants are informed if they have been officially selected: September – October
- Participant employment paperwork is due: September 1
- Participant work begins: September 1 (earliest time to start especially prior participants based on departmental needs)
- Participant work ends: August 31st.
School Workers ONLY
- Work-off Committee & School Representatives Interviews: depends on school schedule
- Applicants are informed if they have been officially selected: November 1
- Participant employment paperwork is due: November 10
- Participant work begins: November 10 (work may start on subsequent dates based on departmental needs)
- Participant work ends: August 31st.
Questions? Contact the Town Assessor at 781-581-0212