# Mass. Gen. Laws ch. 60, sec. 3D: City or town aid to elderly and disabled taxation fund; voluntary check off donations > Massachusetts · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3D ## Section - **Citation:** Mass. Gen. Laws ch. 60, sec. 3D - **Heading:** City or town aid to elderly and disabled taxation fund; voluntary check off donations - **Jurisdiction:** Massachusetts - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** MA Code / Part I / Title IX / Chapter 60 / Section 3D ## Text Section 3D. 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. Any amounts donated to said fund shall be deposited into a special account in the general treasury and shall be in the custody of the treasurer. The treasurer shall invest said funds at the direction of the officer, board, commission, committee or other agency of the city or town who or which is otherwise authorized and required to invest trust funds of the city or town and subject to the same limitations applicable to trust fund investments, except as otherwise specified herein. The fund, together with the interest earned thereon shall be used for the purpose specified in this section without further appropriation. 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. Section 3D. 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. Any amounts donated to said fund shall be deposited into a special account in the general treasury and shall be in the custody of the treasurer. The treasurer shall invest said funds at the direction of the officer, board, commission, committee or other agency of the city or town who or which is otherwise authorized and required to invest trust funds of the city or town and subject to the same limitations applicable to trust fund investments, except as otherwise specified herein. The fund, together with the interest earned thereon shall be used for the purpose specified in this section without further appropriation. 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. ## Nearby sections - [Mass. Gen. Laws ch. 60, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S1.md) - [Mass. Gen. Laws ch. 60, sec. 2 Collection; payment over; returns; abatement](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2.md) - [Mass. Gen. Laws ch. 60, sec. 2A Banks designated to receive tax payments; agreements](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2A.md) - [Mass. Gen. Laws ch. 60, sec. 2B Municipal taxes; collection services; agreements; compensation; reports; accounting](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2B.md) - [Mass. Gen. Laws ch. 60, sec. 2C Assignment or transfer of tax receivables; conditions of sale; limitations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S2C.md) - [Mass. Gen. Laws ch. 60, sec. 3 Tax bills; notices; affidavits of sending](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3.md) - [Mass. Gen. Laws ch. 60, sec. 3A Form of bill or notice; electronic format; notices for rates of utility fees; nonpolitical municipal informational material](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3A.md) - [Mass. Gen. Laws ch. 60, sec. 3C City or town scholarship fund; donation; deposits; distribution](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3C.md) - [Mass. Gen. Laws ch. 60, sec. 3D City or town aid to elderly and disabled taxation fund; voluntary check off donations](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3D.md) - [Mass. Gen. Laws ch. 60, sec. 3E Application of partial payments](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3E.md) - [Mass. Gen. Laws ch. 60, sec. 3F Voluntary donation to municipal veterans assistance fund by designation on municipal property tax or motor vehicle excise bills](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3F.md) - [Mass. Gen. Laws ch. 60, sec. 6 Books or electronically prepared records containing tax lists; duty to keep](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S6.md) - [Mass. Gen. Laws ch. 60, sec. 7 Cash books](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S7.md) - [Mass. Gen. Laws ch. 60, sec. 8 Collector's books as municipal property; open to examination](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S8.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C60_S3D. Check the current official text before relying on it. Not legal advice.