| CLAUSE 41C - ELDERLY EXEMPTIONS |
The elderly exemption 41C provides assistance to elderly taxpayers who meet the age, income, whole estate and residency requirements below. Please note that if you are elderly but do not meet one or all of the personal exemption 41C requirements, you may be eligible for a lesser amount of assistance under personal exemption 17D.
Taxpayers who are eligible for personal exemption 41C will receive a reduction in their tax liability of $500.
Applications must be filed with the Assessor's Office within three months of the mailing of the 3rd quarter tax bill for Fiscal Year 2006.
Renewals:
If you were granted an exemption last year, the Assessor's Office will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.
New Applications:
If you think that you qualify, notify the Assessor's Office at 786-0400. Supporting documentation, including a birth certificate and all other materials that will help the Assessor's Office make a determination, will be requested.
(the filing of an application does not mean you can postpone the payment of your tax).
Eligibility:
Applicants for personal exemption 41C must:
- be age 70 as of July 1 of the tax year
- owned AND occupied the property as of July 1 of the year*
Ownership and Domicile: Under Clause 41C, an individual must own and occupy the subject property on July 1 of the tax year. In addition to so owning and occupying the subject property, an individual must have been continuously domiciled in Massachusetts for the 10 years preceding the application and have owned and occupied the property or other property in Massachusetts for 5 years.
Ownership may be as a joint tenant or as a tenant in common with someone other than a spouse, in wich case the exemption amount is the same proportion of $500 as one's ownership interest in the property.
Annual Income and Whole Estate: Eligibility amounts for Clause 41C are as follows:
Gross receipts minus social security allowance must be less than:
$13,000 if single
$15,000 if married
Whole estate less the value of the home except for the value of any portion which exceeds three dwelling units and produces income cannot exceed:
$28,000 if single
$30,000 if married