What is the "Elderly and Disabled Tax Fund" and what does it do? At the moment, not much.

 

If you've received a real estate tax bill in Lancaster, you've seen a box at the top:  "VOLUNTARY CHECK OFF FOR CONTRIBUTION TO ELDERLY AND DISABLED."    And if you're like me, you've never heard another word about this fund and have no idea what it is does. 

At the 1999 Annual Town Meeting, Lancaster adopted the provisions of MGL Chapter 60 Section 3b, which authorizes communities to create a "Elderly and Disabled Tax Fund."

"A city or town which accepts the provisions of this section is hereby authorized, subject to the approval of the commissioner, to design and designate a place on its municipal tax bills, or the motor vehicle excise tax bills, or to mail with such tax bills a separate form, whereby the taxpayers of said city or town may voluntarily check off, donate and pledge an amount not less than $1 or such other designated amount which shall increase the amount otherwise due, and to establish a city or town aid to the elderly and disabled taxation fund for the purpose of defraying the real estate taxes of elderly and disabled persons of low income."

For as long as I've lived in Lancaster that donation box has been included at the top of tax bills to gather money for the fund, but I haven't heard anything else about it.

I wrote to Town Treasurer/Collector Marcia Sands and asked about the fund.  She told me the balance of the fund is currently $7908.70.  It is a separate account that does carry from year to year.  Collections for the first two quarters of this year amounted to $270.

The fund is meant to be stewarded by a committee: the Chairman of the Board of Assessors (), the treasurer (), and "three residents...to be appointed by the board of selectmen."

"In any city or town establishing an aid to the elderly and disabled taxation fund, there shall be a taxation aid committee to consist of the chairman of the board of assessors, the city or town treasurer and three residents of the city or town to be appointed by the mayor or board of selectmen as the case may be. Said board shall adopt rules and regulations to carry out the provisions of this section and to identify the recipients of such aid."

I couldn't find any record to suggest that we've ever had an active committee.  Going back through old Annual Reports, as far back as 2006, the committee is listed but with only its two ex-officio members.  I didn't find any year where there were other members, or any sign that they'd submitted a report.

Members of the committee from the 2006 "Annual Report" -- just the tax collector
and the chair of the assessors.

The law directs the commitee to "identify recipients" and invest and use the fund and proceeds for "defraying the real estate taxes of elderly and disabled persons of low income. "   Has any money ever been disbursed from the fund?   If it's been consistently gathering less than $500 per year, possibly not.

Other towns do seem to have active funds.    Northborough has a page listing their committee and the eligibility criteria they've defined.  It even has a donation form linked.

It would be nice to see this committee activated:  they have more than $9,000 to steward now, and it seems to touch a topic that's on many peoples minds.