Mass. Gen. Laws ch. 59, § 5C3/4: Residential exemption

Section 5C3/4. Notwithstanding any special act to the contrary, a city or town may grant a residential exemption in the amount and manner set forth in section 5C of this chapter and, if such exemption is made available, a taxpayer aggrieved by the failure to receive the exemption may apply to the assessors in the time and manner set forth in section 5C.