<FCFORMSHEADER>
<?xml version="1.0"?>

<!DOCTYPE FIRSTCLASS SYSTEM "firstclass.dtd">

<firstclass>

	<fcobject objtype="oDocument" formid="96" objname="PersonalExemptions">

		<subject index="0" >Personal Exemptions</subject>

		<field id="8010" index="0" type="text">PersonalExemptions</field>

		<field id="2000" index="0" type="number">0</field>

		<field id="3999" index="0" type="number">0</field>

	</fcobject>

</firstclass>

</FCFORMSHEADER>
<html xmlns:o="urn:schemas-microsoft-com:office:office"
xmlns:w="urn:schemas-microsoft-com:office:word"
xmlns="http://www.w3.org/TR/REC-html40">

<head>
<meta http-equiv=Content-Type content="text/html; charset=windows-1252">
<meta name=ProgId content=Word.Document>
<meta name=Generator content="Microsoft Word 9">
<meta name=Originator content="Microsoft Word 9">
<link rel=File-List href="./Personal%20Exemptions_files/filelist.xml">
<title>Tax Assistance Programs (Personal Exemptions):</title>
<!--[if gte mso 9]><xml>
 <o:DocumentProperties>
  <o:Author>GIS Department</o:Author>
  <o:Template>Normal</o:Template>
  <o:LastAuthor>GIS Department</o:LastAuthor>
  <o:Revision>3</o:Revision>
  <o:TotalTime>18</o:TotalTime>
  <o:Created>2002-10-29T20:13:00Z</o:Created>
  <o:LastSaved>2002-10-29T20:16:00Z</o:LastSaved>
  <o:Pages>1</o:Pages>
  <o:Words>406</o:Words>
  <o:Characters>2315</o:Characters>
  <o:Company>Town of Stockbridge</o:Company>
  <o:Lines>19</o:Lines>
  <o:Paragraphs>4</o:Paragraphs>
  <o:CharactersWithSpaces>2842</o:CharactersWithSpaces>
  <o:Version>9.4402</o:Version>
 </o:DocumentProperties>
</xml><![endif]-->
<style>
<!--
 /* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
	{mso-style-parent:"";
	margin:0in;
	margin-bottom:.0001pt;
	mso-pagination:widow-orphan;
	font-size:12.0pt;
	font-family:"Times New Roman";
	mso-fareast-font-family:"Times New Roman";}
@page Section1
	{size:8.5in 11.0in;
	margin:1.0in 1.25in 1.0in 1.25in;
	mso-header-margin:.5in;
	mso-footer-margin:.5in;
	mso-paper-source:0;}
div.Section1
	{page:Section1;}
 /* List Definitions */
@list l0
	{mso-list-id:187838261;
	mso-list-type:hybrid;
	mso-list-template-ids:-1537944830 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l1
	{mso-list-id:281883753;
	mso-list-type:hybrid;
	mso-list-template-ids:-867135842 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l2
	{mso-list-id:343483576;
	mso-list-type:hybrid;
	mso-list-template-ids:-909978872 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l2:level1
	{mso-level-tab-stop:43.5pt;
	mso-level-number-position:left;
	margin-left:43.5pt;
	text-indent:-.25in;}
@list l3
	{mso-list-id:1046219537;
	mso-list-type:hybrid;
	mso-list-template-ids:2037008586 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l4
	{mso-list-id:1945183446;
	mso-list-type:hybrid;
	mso-list-template-ids:-1027166404 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l5
	{mso-list-id:2101486224;
	mso-list-type:hybrid;
	mso-list-template-ids:1757962546 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
ol
	{margin-bottom:0in;}
ul
	{margin-bottom:0in;}
-->
</style>
</head>

<body lang=EN-US style='tab-interval:.5in'>

<div class=Section1>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><b><span style='mso-bidi-font-size:
14.0pt;color:black'>Tax Assistance Programs (Personal Exemptions):</span></b></p>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><span style='mso-bidi-font-size:
14.0pt;color:black'>As approved by state law, the Board of Assessors
administers tax assistance programs for various eligible taxpayers. These
programs are summarized below. Additional information and the necessary
application forms can be obtained by contacting the Assessing Department at
413-298-3905.</span> <span style='mso-bidi-font-size:14.0pt;color:black'>Applications
must be filed with the Assessors annually, within 3 months of the mailing date
of the Actual Tax bill, (in Stockbridge this is usually the first half bill.<i><u><br>
</u><b><br>
</b></i><b>For Older Citizens (Clause 41D):</b> Upon Approval, Taxpayer Is
Entitled To A $500.00 Exemption.</span></p>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><span style='mso-bidi-font-size:
14.0pt;color:black'>To qualify, a taxpayer:</span> <br style='mso-special-character:
line-break'>
<![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'>
<![endif]></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l2 level1 lfo1;
tab-stops:list 43.5pt'><![if !supportLists]>1.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;
</span><![endif]><span style='mso-bidi-font-size:14.0pt;color:black'>Must be
over 70 years of age as of July 1, 2002 <b>and</b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l2 level1 lfo1;
tab-stops:list 43.5pt'><![if !supportLists]>2.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;
</span><![endif]><span style='mso-bidi-font-size:14.0pt;color:black'>Must have
primary residence in Massachusetts for ten years and owned property in the
state for five years and must have occupied the property as of July 1, 2002 <b>and</b></span>
</p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l2 level1 lfo1;
tab-stops:list 43.5pt'><![if !supportLists]>3.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;
</span><![endif]><span style='mso-bidi-font-size:14.0pt;color:black'>Must have
a whole estate (the value of personal property excluding domicile) of less than
$30,635 if single, $32,823 if married <b>and</b></span></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></p>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l2 level1 lfo1;
tab-stops:list 43.5pt'><![if !supportLists]>4.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;
</span><![endif]><span style='mso-bidi-font-size:14.0pt;color:black'>Must have
an income less than $14,223 if single, $16,412 if married, after subtracting an
allowable exclusion.</span> </p>

<p class=MsoNormal style='margin-right:7.5pt'><span style='mso-bidi-font-size:
14.0pt;color:black'><span style="mso-spacerun: yes"> </span><o:p></o:p></span></p>

<p class=MsoNormal style='margin-right:7.5pt'><b><span style='mso-bidi-font-size:
14.0pt;color:black'>Elderly Surviving Spouse, Minor Child (Clause 17E):</span></b><span
style='mso-bidi-font-size:14.0pt;color:black'> Upon Approval, Taxpayer Is
Entitled To A $219.78 Exemption</span></p>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><span style='mso-bidi-font-size:
14.0pt;color:black'>To qualify, a taxpayer:</span></p>

<ol style='margin-top:0in' start=1 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;margin-top:7.5pt;mso-list:l4 level1 lfo4;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     be over 70 years of age as of July 1, 2002 or must be a surviving spouse
     or surviving minor child</span> </li>
 <li class=MsoNormal style='margin-right:7.5pt;margin-top:7.5pt;mso-list:l4 level1 lfo4;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     have owned <b>and</b> occupied the property for five years <b>and</b></span>
     </li>
 <li class=MsoNormal style='margin-right:7.5pt;margin-top:7.5pt;mso-list:l4 level1 lfo4;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     have a whole estate (the value of personal property less domicile) of less
     than $43,764.</span> </li>
</ol>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><b><i><span style='mso-bidi-font-size:
14.0pt;color:black'><br>
</span></i></b><b><span style='mso-bidi-font-size:14.0pt;color:black'>Disabled
Veteran (Clause 22):</span></b><span style='mso-bidi-font-size:14.0pt;
color:black'> Amount Of Exemption Varies According To Degree Of Disability. </span></p>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:7.5pt;margin-bottom:
0in;margin-left:0in;margin-bottom:.0001pt'><span style='mso-bidi-font-size:
14.0pt;color:black'>To qualify, a taxpayer:</span> <br style='mso-special-character:
line-break'>
<![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'>
<![endif]></p>

<ol style='margin-top:0in' start=1 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;mso-list:l0 level1 lfo5;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     be a veteran or spouse of a veteran <b>and</b></span> </li>
</ol>

<p class=MsoNormal style='margin-top:0in;margin-right:7.5pt;margin-bottom:0in;
margin-left:.25in;margin-bottom:.0001pt'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></p>

<ol style='margin-top:0in' start=2 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;mso-list:l0 level1 lfo5;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     have a wartime, service-connected disability of 10% or more <b>or</b></span>
     </li>
</ol>

<p class=MsoNormal style='margin-right:7.5pt'><span style='mso-bidi-font-size:
14.0pt;color:black'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></span></p>

<ol style='margin-top:0in' start=3 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;mso-list:l0 level1 lfo5;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Have
     been awarded the Purple Heart <b>or</b></span> </li>
</ol>

<p class=MsoNormal style='margin-right:7.5pt'><span style='mso-bidi-font-size:
14.0pt;color:black'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></span></p>

<ol style='margin-top:0in' start=4 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;mso-list:l0 level1 lfo5;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Be
     a veteran of the Spanish, Philippine or Chinese Expedition <b>or</b></span>
     </li>
</ol>

<p class=MsoNormal style='margin-right:7.5pt'><span style='mso-bidi-font-size:
14.0pt;color:black'><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></span></p>

<ol style='margin-top:0in' start=5 type=1>
 <li class=MsoNormal style='margin-right:7.5pt;mso-list:l0 level1 lfo5;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Have
     been awarded the Congressional Medal of Honor, Distinguished Service
     Cross, Air Force Cross or Navy Cross</span>.</li>
</ol>

<p class=MsoNormal style='margin-top:7.5pt;margin-right:.5in;margin-bottom:
0in;margin-left:.5in;margin-bottom:.0001pt'><b><span style='mso-bidi-font-size:
14.0pt;color:black'>The parents of a veteran who lost his/her life in service
are also entitled to apply for this exemption.</span> <o:p></o:p></b></p>

<p class=MsoNormal style='margin-top:7.5pt'><b><i><span style='mso-bidi-font-size:
14.0pt;color:black'><br>
</span></i></b><b><span style='mso-bidi-font-size:14.0pt;color:black'>Age &amp;
Infirmity &amp; Financial Hardship (Clause 18):</span></b><u><span
style='mso-bidi-font-size:14.0pt;color:black'><br>
</span></u><b><i><span style='mso-bidi-font-size:14.0pt;color:black'><br>
</span></i></b><span style='mso-bidi-font-size:14.0pt;color:black'>Any taxpayer
who cannot meet his/her real estate tax obligation due to AGE<b> and </b>INFIRMITY
<b>and</b> POVERTY may apply for this exemption. To qualify, the applicant must
present evidence to the Board of Assessors that corroborates the individual's
inability to pay the assessed tax as well as documentation on the individual's
infirmity and the individual's age. <br>
(Household income and other family resources are reviewed.)<b> <br>
<i><br>
</i>Blind Persons (Clause 37A)</b> Upon Approval, The Taxpayer Is Entitled To A
$500.00 Exemption.<br>
<b><i><br>
</i></b>To qualify, a taxpayer:</span></p>

<ol style='margin-top:0in' start=1 type=1>
 <li class=MsoNormal style='margin-top:7.5pt;mso-list:l3 level1 lfo6;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Must
     be a legal resident of the Commonwealth of Massachusetts,</span> </li>
 <li class=MsoNormal style='margin-top:7.5pt;mso-list:l3 level1 lfo6;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>Own
     and occupy the property as his/her domicile,</span> </li>
 <li class=MsoNormal style='margin-top:7.5pt;mso-list:l3 level1 lfo6;
     tab-stops:list .5in'><span style='mso-bidi-font-size:14.0pt;color:black'>And
     file Proof of Blindness each year with the application.</span> </li>
</ol>

<p class=MsoNormal><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></p>

</div>

</body>

</html>