Elderly Persons (Clause 41D)
Application
Massachusetts General Law Chapter 59 Section 5 Clause 41D provides an exemption for persons 70 years of age or older who satisfy the following requirements:
1. AGE - An individual must be 70 years or older as of July 1st of the tax year.
2. OWNERSHIP AND DOMICILE - an individual must own and occupy the subject property on July 1 of the tax year and must have been continuously domiciled in Massachusetts for the 10 years preceding the application and have owned and occupied the property or other property in Massachusetts for 5 years. The person may own this interest solely, as a joint owner or as a tenant in common. If ownership is joint or a tenancy in common with someone other than a spouse, the exemption amount is reduced to a portion equal to the person's ownership interest in the property. 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.
3. ANNUAL INCOME AND WHOLE ESTATE - The annual income and whole estate limits are increased each year by the Consumer Price Index as determined by the Massachusetts Department of Revenue. In addition, an adjustment for Social Security is allowed. For fiscal 2009 gross receipts including the social security adjustment allowed by statute must be less than:
Income SS Deduction Maximum Gross Reciepts Allowed
$ 16,695 + $ 3,930 $ 20,625 if single
$ 19,264 + $ 5,895 $ 25,159 if married
For fiscal 2009 the 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:
$35,959 if single
$38,528 if married
The value of the primary home, cemetery plots, registered motor vehicles, and household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate.
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
Persons age 70 or older who do not qualify for a clause 41D may qualify for an exemption under Clause 17E.
EXEMPTION AMOUNT
The exemption amount for Clause 41D is $500.
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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