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. The deadline is towards the end of March each year.
DOCUMENTATION
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility.
ELIGIBILITY REQUIREMENTS
For eligibility, an individual must satisfy requirements relating to (1) proof of blindness and (2) ownership* and domicile.
*Ownership:
The holder of life estate satisfies the ownership requirement.
If the property is held in trust, a person can only satisfy ownership if he/she:
1.) Is a trustee or co-trustee of that trust; and
2.) Possesses a sufficient beneficial interest in the property through that trust.
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.
If you need any additional information or have questions please contact the Assessor’s Office at 781-316-3055 or email mmcmakin@town.arlington.ma.us
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