Frequently Asked Questions

Motor Vehicle Excise Tax

Personal Exemptions

CLAUSE 17D - SURVIVING SPOUSE, MINOR CHILD OF A DECEASED PARENT, ELDERLY

Clause 17D provides assistance to surviving spouses, minor children of a deceased parent, and elderly taxpayers who meet the age, whole estate, and residency requirements below.  Please note:  if you are elderly and have a limited income, you may be eleigible for a greater amount of assistnace under elderly exemption 41C.  Taxpayers who are eligible for personal exemption 17D will receive a reduction in their tax liability of $175.

Applications must be filed within three months from the date the first actual bill was mailed.  Filing an application does not authorize an applicant to delay making a tax payment.

An applicant for an exemption must provide to the Assessor's Office whatever information is reasonably required to establish eligibility.  This information may include, but not be limited to:

• Birth certificates
• Evidence of domicile and occupancy
• Income tax returns

Eligibility Requirements

For eligibility, an individual must possess, as of July 1 of the tax year, the status of either (1) a surviving spouse or a minor with a parent deceased who owns and occupies the property as his domicle or (2) a person 70 years or over who has owned and occupied the property as his domicle for at least 10 years.

In addition, a person's whole estate, real and personal, cannot exceed $40,000 excluding the total value of the subject property, not to exceed 3 dwelling units, and any unpaid mortage balance on that property.  For a property containing 4 or more dwelling units, the value of that portion exceeding 3 units must be included.

There are not limitations on annual income for eligibility under Clause 17D.

HOURS: