Blind Persons (Clause 37A)
Application
Massachusetts General Law Chapter 59 Section 5 Clause 37A provides an exemption for blind persons who satisfy the following requirements:
1. PROOF OF BLINDNESS - An individual must annually give proof of blindness by providing a certificate of legal blindness from the Commission for the Blind.
2. PROOF OF DOMICILE - The blind person must occupy the property as a domicile on July 1st of the tax year.
3. OWNERSHIP - The person may own the property solely, as a joint owner or as a tenant in common. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.
EXEMPTION AMOUNT
The exemption amount for Clause 37A is $500.
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the actual tax bills. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.
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