EXEMPTIONS FOR THE BLIND: Clause 37A
INTRODUCTION
Clause 37A of Section 5 of Chapter 59 provides an exemption for blind persons who satisfy certain ownership and domicile requirements.
EXEMPTION AMOUNT
The exemption amount for Clause 37A is $650
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the third quarter tax bills. Filing an application does not entitle one to a delay in tax payment. (For FY 2008 an application must be filed by March 25, 2008 in order to be considered.)
DOCUMENTATION
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility.
NUMBER OF EXEMPTIONS
Not more than one exemption may be granted under Clause 37A on the same parcel of real estate
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 by providing:
1. A certificate from the Commission for the Blind attesting to a condition of legal blindness.
2. 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.
DOMICILE
The blind person must occupy the property as his/her domicile on July 1 of the tax year.
OWNERSHIP
1. To satisfy this ownership requirement, the blind person's interest in the domicile must be worth at least $5,000. The person may own this interest solely, as a joint owner or as a tenant in common.
2. 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.
3. The holder of a life estate satisfies the ownership requirement.
4. If the domicile is held in a trust, a person can only satisfy the ownership interest if he/she:
a. Is a trustee or co-trustee of that trust, and
b. Possesses a sufficient beneficial interest in the domicile through that trust. (Splitting the interest between multiple trusts does not qualify.)
If you need any additional information or have questions please contact the Assessor’s Office at 781-316-3052 or email hchinal@town.arlington.ma.us
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