What is the Senior Work-Off Program?
The purpose of the Senior Work-Off program is to assist senior citizens with property tax bills, and to enhance municipal services in the Town of Carver. Under the program, participating taxpayers provide services to the municipality in exchange for a reduction in their tax bills. The program is administered through the Finance Department, and runs from July 1st to June 30th or until the maximum credit of $750.00 is earned. Only one member is permitted per household, and first time applicants receive priority over returning participants. Funding for the Senior Work-Off program comes from the Town's overlay account - funds set aside for abatements and exemptions and raised annually during the tax rate setting process.
Who's eligible for the program?
Any taxpayer who meets the following criteria may be considered for the Senior Work-Off Program:
- Age: Must be 60 or over at the time of application
- Ownership: Applicant must own and occupy, as a principal resident, the property for which Carver taxes are paid. Applicant must be able to produce a copy of a current real estate tax bill in the applicant's name. If the property is subject to a trust, the senior must have legal title (i.e. must be one of the trustees on the applicable January 1 assessment date, or at the time work is performed).
- Property Type: The proerty must be classified as Classs One, Residential property used or held for human habitation as set forth in MGL Ch. 59 §2A. Where a property is used or held for use more than one purpose, such as mixed use, residential/commercial property, the abatement shall apply to the residential portion only.
- Skills: Must have appropriate skills for consideration of a position.
The Carver Senior Work-Off Abatement Program is a jobs program.
- Applications must be filed at the Assessor's office no later than May 31st of the prior fiscal year to participate in the program. For example, for the 2022 fiscal year, applications are due in the Assessor's office by May 31st, 2021.
- The Senior Work-Off Committee will review all applications and select applicants based on their qualifying skills and their availability for the open positions.
- A letter of acceptance will be sent out to qualifying seniors, at which point the qualifying senior will contact the Town's human resources coordinator and payroll coordinator for paperwork that will need to be completed before commencing service.
- Each Senior Work-Off participant must complete a monthly timesheet and document the number of hours they work at each department in which they perform service. These timesheets should be signed by the Department Head and brought to the Accounting Office in Town Hall on a monthly basis.
- At the end of the service time and/or program year, whichever comes first, each Department Head must sign the "Certificate of Completion of Volunteer Services" for each Work-Off participant whom they supervised.
- In order for a senior to receive the tax credit, the form mentioned above MUST be delivered by the senior volunteer to the Accounting Office no later than July 15th of each year.
- Upon receipt of certified timesheets submitted by Department Heads, the Finance Director will tally the cumulative total amount earned by a taxpayer. The Finance Director will then submit the total hours and amount earned per taxpayer to the Town Assessor.
- Hourly compensation is based on the current State minimum wage
- If the maximum number of hours are not completed during the program year, credit will be given for the number of hours actually worked
- If a participant performs hours that total more than the maximum $750.00 allowed per program year, the additional time is considered purely "voluntary", and no additional compensation will be earned.
- Earnings are not considered income/wages for the purposes of State income tax witholding, unemployment, or workmen's compensation
- The abatement is considered income for Federal income tax purposes. As such, the Town shall issue a W-2 by the end of January to all Senior Work-Off participants. The Work-Off wages are also subject to FICA taxes. Consequently, the amount to be applied to a participant's tax bill, will be the net amount (after Federal withholding and FICA taxes are taken out).
- Each Work-Off participant who begins service must complete a W-4 form (Employee's Withholding Allowance Certificate) and an I-9 form (Employee Eligibility Verification). These forms MUST be submitted to the Town's payroll coordinator.
- Applications are available at the Carver Town Hall Assessing Office
- Applications must be filled out completely and accompanied by a photocopy of the applicant's most recent Carver residential property tax bill.
- A new application must be submitted each year. Failure to submit a new application by the deadline may restrict Work-Off participation for the program year.
- Applications can be mailed to the following address:
Carver Town Hall
Attention: Assessing Department
108 Main Street
Carver, MA 02330
For more information, or to download or print an application, please see the files below.