Senior Tax Work Off Program 2020Northampton Senior Citizen Tax Work Off Program
Policy Guidelines - 2020
The Senior Citizen Tax Work Off Program is open to senior citizens (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 117* hours of
service in the program year, which runs from January 1, 2020 to October 31, 2020. 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 in November of each year.
Program Requirements
Participants must work the required 117* hours of service. Hours worked may not be shared with
another family member. Each individual should fulfill the total hours of service obligation.
However, 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 Median Income Level
Household Size and TOTAL GROSS Annual Income
Household Size Maximum
1 $53,200
2 $60,800
3 $68,400
4 $76,000
5 $82,080
6 $88,160
*To receive the maximum $1,500 tax credit, participant MUST work 117 hours. Working less
than 117 hours results in a pro-rated tax credit based on the number of hours.
Compensation
$12.75 per hour (Chapter 59 section 5K)
Participants will receive abatement for up to 117 hours of service. Any hours worked
beyond the 117 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, 2020.
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
Be current with property tax and water/sewer payments
Possess and identify employable skills
Complete the application and provide necessary income verifications
Provide annual income eligibility verification for continuing participation in the program
Complete a CORI check and/or provide references if required by the worksite
Be interviewed for job placement by Northampton Senior Services Director or designee
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.
Deadline Dates:
Application and Financial Information available to interested participants by November
1, 2019
Application and Financial Information for January 1, 2017 – October 31, 2017 Program
year deadline by: December 13, 2019
Participants qualifying for the Program will be notified by: January 10, 2020
Senior participants will be interviewed by the Northampton Senior Services Director or
designee in January for job placement. Veteran’s will be interviewed by the Veteran’s
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.