| CLAUSES 22, 22A, 22B, 22C, 22E, Paraplegic - VETERANS EXEMPTIONS |
Clauses 22, 22A, 22B, 22C, or 22E provides exemptions to certain veterans who were not dishonorably discharged and who meet certain residency requirements, and their spouses, surviving spouses or surviving parents. All eligibility requirements must be met as of July 1 of the tax year.
Taxpayers who are eligible for veterans exemption 22, 22A, 22B, 22C or 22E will receive a reduction in their tax liability of between $400 and $2,500, depending on the nature of their disability.
Domicile:
The veteran, or if deceased, the veteran's surviving spouse or parent, must occupy the property as his or her domicile on July 1 of the tax year.
Ownership Requirements:
A qualifying applicant must possess a sufficient ownership interest in the domicile as of July 1 of the tax year. This ownership requirement is satisfied if the person's ownership interest is worth at least an amount ranging from $2,000 to $10,000, depending on the exemption. The persons may own this interest 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 trust, a person can only satisfy the ownership interest if he or she: a) Is a trustee or co-trustee of that trust, and b) possesses a sufficient beneficial interest in the domicile through that trust.
Documentation:
An applicant for an exemption must provide to the Assessor's Office whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
Certification of a service connected disability from the Veterans Administration or the branch of service from which separated.
Evidence of ownership, domicile and occupancy.
Eligibility Requirements and Exemption Amounts/Each Clause:
Clause 22 - $400.00
This exemption is available to the following classes of persons:
- Veterans with a service connected disability of 10% or more as determined by the Veterans Administration or the branch of service from which separated.
- Veterans who have been awarded the Purple Heart.
- Gold Star mothers and fathers.
- Spouses (where the domicile is owned by the veteran's spouse) and surviving spouses (who do not remarry) of veterans entitled to exemption under Clause 22.
- Surviving spouses (who do not remarry) of World War I veterans so long as their whole worth, less any mortgage on the property, does not exceed $20,000.
Clause 22A - $750.00
This exemption is available to veterans (and their spouses or surviving spouses) who:
- Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye.
- Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross and their spouses or surviving spouses.
If the subject property is greater than a single family house, only that fraction of $750 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.
Clause 22B - $1,250.00
This exemption is available to veterans (and their spouses or surviving spouses) who suffered in the line of duty the loss of use of both feet or both hands or both eyes, and their spouses or surviving spouses.
If the subject property is greater than a single family house, only that fraction of $1,250 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.
Clause 22C - $1,500.00
This exemption is available to veterans (and their spouses or surviving spouses) who (1) suffered total disability in the line of duty and (2) and who received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile.
If the subject property is greater than a single family house, only that fraction of $1,500 which corresponds to the segment occupied by the veteran, or if deceased, the surviving spouse, will be allowed.
Clause 22D-Full, with cap of $2,500 after 5 years
This exemption is available to surviving spouses (who do not remarry) of soldiers, sailors and guardsmen who died due to injury or disease from being in combat zone, or are missing and presumed dead due to combat.
The surviving spouse must have lived in Massachusetts for at least 5 years or the soldier, sailor or guardsmen had to have been a Massachusetts domiciliary for at least six months before entering the service.
Surviving spouses of soldiers, sailors or guardsmen who died or were presumed dead from combat on or after September 11, 2001 may also receive retroactive exemptions beginning as early as fiscal year 2003. Eligibility depends on the date of death or presumed death, and the satisfaction of all other qualifications.
Clause 22E - $1,000.00
This exemption is available to veterans who suffered total disability in the line of duty and are incapable of working, and their spouses or surviving spouses.
If the subject property is greater than a single-family house, only that fraction of $1,000 that corresponds to the part occupied by the veteran, or if deceased, the surviving spouse, is allowed.
Paraplegic-Total Exemption
This exemption is available to veterans who are certified by the Veterans Administration as paraplegic and their surviving spouses.
If the subject property is greater than a single-family house, only that fraction of the tax that corresponds to the part occupied by the veteran, or if deceased, the surviving spouse, is allowed.
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