Free-Form Document Attachments Attach... Details Link Name: PersonalExemptions Description: Subject/Title: Personal Exemptions Subtitle: Keywords: Review on: [ ] Default to Printable Version Tax Assistance Programs (Personal Exemptions):

Tax Assistance Programs (Personal Exemptions):

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. 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.

For Older Citizens (Clause 41D): Upon Approval, Taxpayer Is Entitled To A $500.00 Exemption.

To qualify, a taxpayer:

1.     Must be over 70 years of age as of July 1, 2002 and

 

2.     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 and

 

3.     Must have a whole estate (the value of personal property excluding domicile) of less than $30,635 if single, $32,823 if married and

 

4.     Must have an income less than $14,223 if single, $16,412 if married, after subtracting an allowable exclusion.

 

Elderly Surviving Spouse, Minor Child (Clause 17E): Upon Approval, Taxpayer Is Entitled To A $219.78 Exemption

To qualify, a taxpayer:

  1. Must be over 70 years of age as of July 1, 2002 or must be a surviving spouse or surviving minor child
  2. Must have owned and occupied the property for five years and
  3. Must have a whole estate (the value of personal property less domicile) of less than $43,764.


Disabled Veteran (Clause 22): Amount Of Exemption Varies According To Degree Of Disability.

To qualify, a taxpayer:

  1. Must be a veteran or spouse of a veteran and

 

  1. Must have a wartime, service-connected disability of 10% or more or

 

  1. Have been awarded the Purple Heart or

 

  1. Be a veteran of the Spanish, Philippine or Chinese Expedition or

 

  1. Have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross.

The parents of a veteran who lost his/her life in service are also entitled to apply for this exemption.


Age & Infirmity & Financial Hardship (Clause 18):

Any taxpayer who cannot meet his/her real estate tax obligation due to AGE and INFIRMITY and 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.
(Household income and other family resources are reviewed.)

Blind Persons (Clause 37A) Upon Approval, The Taxpayer Is Entitled To A $500.00 Exemption.

To qualify, a taxpayer:

  1. Must be a legal resident of the Commonwealth of Massachusetts,
  2. Own and occupy the property as his/her domicile,
  3. And file Proof of Blindness each year with the application.