Senior Tax Work Off Program

Northampton Senior Property Tax Work Off Program Policy Guidelines - 2024

The Senior Property Tax Work Off Program is open to older adults (60 years of age and older) who own property in and pay real estate taxes to the City of Northampton. The program participant’s name must appear on the property deed. Participants must complete 100* hours of service in the program year, which runs from January 1, 2024, to October 31, 2024. A $1,500 property tax credit minus the 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 on October 2, 2023.

Program Requirements

Participants must work the required 100* hours of service to receive the full $1,500 property tax credit minus taxes. Hours worked may not be shared with another family member. Each individual should fulfill the total hours of service obligation. The City of Northampton, based on need, may place the participant in more than one (1) job in order to fulfill the total hours.

City of Northampton Eligibility Criteria

Income Guidelines - Income guidelines Massachusetts State Median Income Level

Household Size	Maximum Income
1	* $65,590
2	* $74,960
3	* $84,330
4	* $93,700
5	* $101,196
6	* $108,692

*TOTAL GROSS Annual Income

To receive the maximum $1,500 tax credit, participants MUST work 100 hours. Working less than 100 hours results in a pro-rated tax credit based on the number of hours.

Compensation:

$15.00 per hour (Chapter.59 Section 5K)
Participants will receive abatement for up to 100 hours of service. Any hours worked beyond the 100 hours cannot be accumulated for the Tax Work Off Program.
Maximum amount of abatement is $1,500 per person per fiscal year.
Money earned through the Tax Work Off Program is reportable income for statutory payroll taxes only. Participants will receive a W-2 form for the amount of money earned through the program.

Taxpayer must:

Be sixty (60) years of age or older as of January 1, 2024.
Only one (1) tax credit per family per calendar year is allowed.
All hours of work must be completed by the participant. No other person can work on the senior’s behalf to fulfill hours.
Own and occupy the property as his/her principal residence.
Possess and identify employable skills.
Complete the application and provide the necessary income verification.
Provide annual income eligibility verification for continuing participation in the program.
Complete a CORI check and/or provide references if required by the work site.
Be interviewed for job placement by the Northampton Senior Services Director or designee.
Any person found guilty of having committed a criminal act involving the City or any of its officers or employees shall be ineligible to participate in the program.

Job Placement for a Tax Credit Position:

Individuals will be chosen based on the best match between the applicant's qualifications and the skill requirements of each job. There is no guarantee that a placement can be matched with a participant based on worksite needs and skills of the participant.
Applicants will be interviewed by the department supervisor of the position for which they have been placed.
There will be a two (2) week probationary period to assess the appropriateness of the placement
Program participants may not work for relatives who are City employees
Primary consideration will be given to first time applicants. Individuals previously chosen for the program may make re-application in subsequent years. No applicant is guaranteed a position. A lottery system may be used if there are more applicants than available positions
Time sheets must be signed off by the department supervisor each day that is worked. A final accounting of time worked will be submitted to the Senior Services Director or designee by the supervisor. Once verified, the Senior Services Director will submit to the Assessor for the abatement based on the number of hours worked.

The policy of the City of Northampton is to achieve equal opportunity in employment and selection by the employment of individuals who meet the physical and mental requirements of the job to which they have been assigned, with reasonable accommodation, and who have the education, training, and experience, established and necessary for the performance of the job, without regard to race, creed, color, sex, age, national origin, disability, veterans status, sexual orientation, or other factors unrelated to the ability to perform the requirements of the job.

Deadline Dates:

Application & financial information available to interested participants by October 2, 2023
Deadline for application & financial information for January 1, 2024 – October 31, 2024, is November 17, 2023.
Participants qualifying for the Program will be notified by January 12, 2024.
Senior participants will be interviewed by the Northampton Senior Services Director or designee in December 2023 for job placement. Veterans will be interviewed by the Veterans Services Director or designee.
Job site supervisor will interview participant as soon after placement as possible.
Work may commence for participants after interviews have been completed and participant has been assigned. Worksite schedule will be determined by worksite supervisor and participant.

If you are applying, the application and supporting financial eligibility documentation MUST be submitted for the application to be complete and processed. Supporting financial records can be emailed to assessor@northamptonma.gov or dropped off at the Office of the Assessor, 210 Main Street.