Clause 37 of Section 5 of Chapter 59 provides an alternative exemption provision for blind persons who satisfy certain ownership and domiciliary requirements. Taxpayers who are eligible for Personal Exemption Clause 37 will receive a reduction in their tax liability of $437.50
Applications must be filed by December 1st in order to have the exemption taken off of the first actual tax bill in January, the deadline for applications is April 1. Filing an application does not entitle an applicant to a delay in making a tax payment.
An applicant for an exemption must provide to the Assessor's Office whatever information is reasonably required to establish eligibility.
For eligibility, an individual must satisfy requirements relating to:
- Proof of blindness
- Ownership and domicile
Proof of Blindness
An individual must annually give proof of blindness providing:
- A certificate from the Commission for the Blind attesting to a condition of legal blindness.
- As an alternative for the first year an exemption is sought, a letter from a reputable physician certifying blindness in accordance with the specifications of the Commission for the Blind. Each subsequent year, a certificate from the Commission for the Blind attesting to blindness must be provided.
Ownership & Domicile
The blind person must own the property solely or jointly or as a tenant in common and occupy the property as his or her domicile on July 1 of the tax year. There is no apportionment of this exemption if ownership is held jointly or as a tenant in common with someone other than a spouse; the blind person receives the full exemption amount.