Exemptions to Persons – Massachusetts General Laws contain several statutes that provide for individual exemptions from real property tax bills. Personal exemptions are specific to the individual and applied to the owners’ real estate. Exemptions are available for veterans with a war-service connected disability; “legally” blind person; a surviving spouse or minor children of a police officer or firefighter killed in the line of duty; indigent individuals who due to age, infirmity and poverty are unable to pay taxes as well as elderly individuals who meet residency, age, income and asset requirements. Any questions related to personal exemptions should be addressed to the Assessor’s Office. Legislation also allows for an income tax credit beginning with the filing of the 2001 income tax form for certain qualifying individuals 65 years of age or older. For information on income tax credits, please consult your tax preparer.
Exemptions to Property – Certain property is exempt from taxation. Charitable, religious, educational institutions as well as property owned by Federal, State and local government are included.
PERSONAL EXEMPTION INFO
There are five exemptions currently being administered by the Town of Goshen.
- Clause 18 – Hardship, Aged, Infirmed & Impoverished – This clause, provides a tax reduction for aged 70 and older and who meet guidelines (see www.mass.gov) for “financial hardship” as defined each year by the Department of Revenue and determined by the Board of Assessors. The clause provides a $500 tax reduction and may be combined with another exemption.
- Clause 22 – Veteran (at least 10% disabled) – This clause is for veterans who are certified by the Department of Veteran Affairs to be 10% or more disabled with a service connected disability. The clause provides a $400 tax reduction.
- Clause 22E – Veteran (100% disabled) – This clause is for veterans who are certified by the Department of Veteran Affairs to be 100% disabled. In addition to their application, the veteran must provide documentation from Veteran Affairs confirming their status as 100% disabled. The clause provides a $1,000 tax reduction.
- Clause 37 – Blind – This clause is for residents who are certified by the Massachusetts Commission for the Blind to be legally blind. In addition to their application, the resident must provide a copy of their certification from the Commission for the Blind each year (dated on or after July 1st of the current fiscal year). This clause provides a $437.50 tax reduction.
- Clause 41C – Elderly Exemption – This exemption is for residents age 70 and older and who qualify based on income and asset guidelines for the current fiscal year