Seniors are upset at getting their first bills since their land tax break was partially withdrawn, according to the Opposition.Spokeswoman for seniors Louise Jackson said tax demands dropping through mailboxes in recent days have left some over-65s worried.The tax break was in place for all seniors from 2005 until 2012. Prior to 2005, over-65s were only exempt if their home had an ARV (Annual Rental Value) of less than $40,000.Government announced a policy change in the February 2012 budget amid a revenue shortfall. Those with properties with ARVs above $50,000 now have to pay tax on the portion above that threshold.Seniors whose properties have an ARV of less than $50,000 an estimated market value of up to about $1 million continue to be exempt.Premier and Minister of Finance Paula Cox said at Budget time that the move would increase Government revenue by around $4 million over the course of the 2012-13 budget year.She expected around 1,000 seniors to have to start paying land tax again as a result. The relevant legislation was passed in March.The Opposition has previously accused Government of breaking promises made at election time when it reversed the tax exemption policy.With tax demands now dropping through mailboxes across the Island, Mrs Jackson said there is concern.“The PLP Government’s decision to withdraw an election-time promise of land tax exemptions for seniors has exasperated many,” she said.“The Government gave seniors the exemption and they budgeted accordingly. The exemption meant many seniors were able to stay in their homestead. Now many are being pushed to the brink. Most seniors live on tight budgets and fixed incomes. They must plan ahead. Some have partners who have died and they cannot afford the tax on a smaller income. To make matters worse, land tax for some seniors his risen substantially.”She said seniors deserved to be treated well, but instead have had “stresses put on their lives” by what she described as a “tax flip-flop”.Mrs Jackson added: “Some seniors with ARV’s above $50,000 had they been told they would have to pay the assessed tax on the portion above $50,000 would have sold their homes and gone into condos or smaller properties.”She said many seniors are still waiting to get their land tax bills.“I guess a lot of them will be getting them on Monday. I tell you, there’s going to be a huge outcry,” she predicted.