Veterans: Clause 22 & 22A-22E
INTRODUCTION
Clauses 22, 22A, 22B, 22C, 22D and 22E of Section 5 of Chapter 59 provide exemptions to certain veterans (and their spouses or surviving spouses) who were not dishonorably discharged and who meet certain residency requirements.
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the third quarter tax bills for the fiscal year. It must be filed with the local assessors in the city or town where the property is located. 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.)
RESIDENCY REQUIREMENTS
An individual must either have been a Massachusetts domiciliary prior to entering the service or have lived in Massachusetts for not less than 5 years prior to filing for exemption or, in those communities which have accepted the alternative local option provision for not less than 1 year prior to filing.
DOCUMENTATION
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to the:
Certification of a war-service connected disability from the Veterans Administration or the branch of service from which separated and evidence of domicile and occupancy.
DOMICILE
The veteran must occupy the property as his or her domicile on July 1 of the tax year.
OWNERSHIP
1. A qualifying applicant must possess a sufficient ownership interest in the domicile. To satisfy this ownership requirement, the person's interest must be worth at least $2,000. The person may own this interest solely, as a joint owner or as a tenant in common.
2. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person can only satisfy the ownership interest if he/she:
Is a trustee or co-trustee of that trust and possesses a sufficient beneficial interest in the domicile through that trust. (Splitting the interest between multiple trusts does not qualify.)
ELIGIBILITY REQUIREMENTS AND
EXEMPTION AMOUNTS BY CLAUSE
Clause 22 - $520. This exemption is available to the following classes of persons.
1. Veterans with a war-service connected disability of 10% or more as determined by the Veterans Administration or the branch of service from which separated.
2. Veterans who have been awarded the Purple Heart.
3. Gold Star mothers and fathers.
4. Spouses (where the domicile is owned by the veteran's spouse) and surviving spouses of veterans entitled to exemption.
5. Surviving spouses of World War I veterans so long as they remain unmarried and so long as their whole worth, less any mortgage on the property, does not exceed $20,000.
Clause 22A - $975. This exemption is available to veterans (and their spouses) who:
1. Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye.
2. Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross.
If the subject property is greater than a single family house, only that fraction of $975 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22B - $1625. This exemption is available to veterans (and their spouses) who suffered in the line of duty the loss or permanent loss of~ feet or hands or eyes.
If the subject property is greater than a single family house, only that fraction of $1625 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22C - $1650. This exemption is available to veterans (and their spouses) who suffered total disability in the line of duty and and who received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile.
If the subject property is greater than a single-family house, only that fraction of $1650 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22D - $250.00 This exemption is available to surviving spouses (who do not remarry) of soldiers and sailors who died in combat at the islands of Quemoy and Natsu.
Clause 22E - $1300. This exemption is available to veterans who suffered total disability in the line of duty and are incapable of working.
If the subject property is greater than a single-family house, only that fraction of $1300 which corresponds to the segment occupied by the veteran will be allowed.
Paraplegic - Total Exemption. This exemption is available to veterans and the surviving spouses who do not remarry of such veterans who are certified by the Veterans Administration as paraplegic.
WARTIME SERVICE
Wartime service is service performed by a "Spanish War veteran," a "World War I veteran," a "World War II veteran," a "Korean veteran," a "Vietnam veteran," a "Lebanese peace keeping force veteran," a "Grenada rescue mission veteran," a "Panamanian intervention force veteran," a "Persian Gulf veteran," or a member of the "WAAC." The dates for each qualifying military action are set out in G.L. Ch. 4, Sec. 7(43).
Exemptions are granted for one year only. An application must be filed each year. The qualifying date for personal exemptions is July 1 of the fiscal year to which it pertains.
WHEN AND HOW TO APPLY
All applications for personal exemptions must be filed in the Assessors' Office within three (3) months of the mailing date of the third quarter tax bills. Forms are available in the Assessors' Office or may be downloaded from this site.
If you need any additional information or have questions please contact the Assessor’s Office @781-316-3052 or email hchinal@town.arlington.ma.us
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