ELDERLY PERSONS EXEMPTION: CLAUSE 41C
(65 years of age or older)
INTRODUCTION
Clause 41C of Section 5 of Chapter 59 provides an exemption to persons 65 years of age or older who satisfy certain whole estate or asset, annual income and residency requirements. Persons 65 or older may, alternatively, qualify for an exemption under Clause 17D which provides reduced benefits but for which the eligibility requirements are less strict.
EXEMPTION AMOUNT
The exemption amount for Clause 41C is $1300
APPLICATIONS
Applications must be filed annually with the Assessors within 3 months of the mailing date of the third quarter. 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. This information may include, but not be limited to:
1. Birth certificates
2. Evidence of domicile and occupancy
3. Income tax returns
ELIGIBILITY REQUIREMENTS
For eligibility, an individual must satisfy requirements relating to
(1) age
(2) ownership and domicile
(3) annual income and
(4) whole estate or assets.
NUMBER OF EXEMPTIONS
Not more than one exemption may be granted under Clause 41C on the same parcel of real estate.
AGE
An individual must be:
(a) 65 years or older or
(b) joint owner with a spouse 65 years or older as of July 1 of the tax year.
OWNERSHIP AND DOMICILE
Under Clause 41C, an individual must have owned and occupied the property as domicile for not less than 5 year and must have owned and occupied the subject property on July 1 of the tax year. Under Clause 41C, in addition to so owning and occupying the subject property, an individual must have been continuously domiciled in Massachusetts for the 10 years preceding the application and
1. To satisfy the ownership requirement, a person's interest in the domicile must be worth at least $4,000. A person may own his/her interest solely, as a joint owner or as a tenant in common with someone other than a spouse, and you may apply for your portion of the personal exemption. However, each joint owner must meet the above financial requirements. Residential properties containing four or more units or commercial units will have a portion of the value of these units included in the whole estate calculation.
2.The holder of a life estate satisfies the ownership requirement.
3.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.)
ANNUAL INCOME AND WHOLE ESTATE
Gross receipts minus social security allowance ($3,841 if single, $5,762 if married) must be less than:
* $20,000 if single
* $30,000 if married
Whole estate less the value of the home except for the value of any portion that exceeds three dwelling units and produces income cannot exceed:
* $40,000 if single
* $55,000 if married
The value of a person's
(a) cemetery plots,
(b) registered motor vehicles,
(c) wearing apparel and
(d) household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate for purposes of these clauses.
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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