Frequently Asked Questions

Motor Vehicle Excise Tax

Personal Exemptions

CLAUSE 37 - BLIND EXEMPTION

Clause 37 is an exemption ind that provides assistance to taxpayers who are legally blind and meet the requirements below.  Taxpayers who are eligible for personal exemption 37 will receive a reduction in their tax liability of $437.50

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.

Eligibility Requirements:

For eligibility, an individual must satisfy requirements relating to (1) proof of blindness and (2) ownership and domicile.

Proof of Blindness:

An individual must annually give proof of blindness providing:

• A certificate from the Commission for the Blind attesting to a condition of legal blindness.
  
• As an alternative for the first year an exemption is sought, a letter from a reputable physician certifying blindness in accordance with the specifications of the Commission for the Blind.  For each subsequent year, a certificate from the Commission attesting to blindness must be provided.

Ownership and Domicile

The blind person must own the property separately or jointly or as a tenant in common and occupy the property as his or her domicile on July 1 of the tax year.  there is no apportionment of this exemption if ownership is held jointly or as a tenant in common with someone other than a spouse; the blind person receives the full exemption amount.

HOURS: