WATER & SEWER DEBT ELDERLY PERSONS EXEMPTION: CLAUSE 52
(65 years of age or older)
INTRODUCTION
Clause 52 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 52 is a maximum of $200
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 52 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 52, an individual must occupy the property as his or her domicile.
ANNUAL INCOME AND WHOLE ESTATE
Gross receipts minus social security allowance must be less than:
* $15,000 if single
* $18,000 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:
* $20,000 if single
* $25,000 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.
Application Form: Please call the office and we will send you an application.
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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