Since participation in the SWAP is considered income earned, will there be taxes deducted?
Yes, the abatement is subject to federal social security withholdings (FICA and Medicare) and the taxpayer is responsible for filing the income earned. The abatement is not subject to state income tax withholdings. The Town will pay the employer share of the federal withholdings and issue a W-2 in the same manner as it does for all other employees. The employee’s share of these deductions will be deducted from the abatement amount. This means that the actual amount abated from the tax bill will be the amount earned less federal tax withholding.

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1. At what age can you apply for the SWAP?
2. Do I have to own the property in order to apply for the SWAP?
3. Is there a minimum amount of years I have to own and occupy a property in East Longmeadow to apply for the SWAP?
4. Will I be able to participate in the SWAP if I owe back taxes?
5. What is the maximum amount of hours I could work during the year in the SWAP?
6. How will my hours worked in the SWAP be documented?
7. Can more than one qualifying owner participate in the SWAP per fiscal year?
8. What happens if I am participating in the SWAP and due to circumstances, I cannot complete all of the hours?
9. Where can I obtain an application for the SWAP?
10. Will everyone who applies receive a position in the SWAP?
11. When should I submit my completed application for the SWAP?
12. Where do I submit my completed application?
13. The application says that a CORI & SORI check will be done. What is a CORI & SORI check and why is one being done?
14. Am I ensured this position from year to year?
15. Who is responsible for administering SWAP?
16. When will I receive my Senior Work-off Abatement?
17. Since participation in the SWAP is considered income earned, will there be taxes deducted?
18. Who should I contact if I have additional questions?
19. What if I sell my property before I see the abatement on my real estate taxes?
20. Will I qualify to participate in the SWAP program if I currently receive a Statutory Exemption on my real estate taxes?
21. If I do not receive a SWAP position can I still volunteer with no compensation?