Exempt property.
The amendment ratified November 2, 1976 and effective January 1, 1977—After (a)(6), added subdivision "(7) Land subject to a perpetual easement . . .". In subsection (b), after "sixty-five years of age", added the language "or persons permanently and totally disabled as established by general law". In subsection (d), after "Commonwealth", added the language "or for the purpose of transferring or storing solar energy". In subsection (e), after "personal effects", added the language "and tangible farm property and products".
The amendment ratified November 7, 1978 and effective January 1, 1979—Added a new subsection (h). The amendment ratified November 4, 1980 and effective January 1, 1981—In subsection (b), substituted "exemption from local property taxation" for "exemption from local real property taxation". After "of real estate," added "and personal property designed for continuous habitation." Substituted "property" for "real estate" near the end of subsection (b). The amendment ratified November 4, 1980 and effective January 1, 1981—Added a new subsection (i). The amendment ratified November 3, 1998 and effective January 1, 1999—Added a new subsection (j). The amendment ratified November 5, 2002 and effective January 1, 2003—In paragraph (6), after "designation by," deleted "a three-fourths vote of the members elected to each house of the General Assembly" and added "an ordinance adopted by the local governing body." After "conditions as" deleted "may be prescribed" and added "provided by general law." The amendment ratified November 7, 2006, and effective January 1, 2007—In subsection (h), added "(i)" after "prescribed" and "or (ii) of real estate with new structures and improvements in conservation, redevelopment, or rehabilitation areas" after "replacement" at the end of the paragraph.