Clause 22B
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Clause 22B
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(Veterans-Loss or Permanent Loss of Use of Limbs)
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Own As Of July 1 - Applicant must own the property as of July 1. Domicile As Of July 1 - Property must be applicant’s domicile. Also must have been domiciled in Massachusetts 6 months prior to entering the service, or Massachusetts resident at least five consecutive years after discharge prior to filing for exemption. Income Requirements - None Documentation Requirements - A letter/certificate from the Veterans Administration verifying the extent of disability as of July 1 of the tax year. Filing Date - December 15th or within three months if the bill was issued after September 15th. Other Requirements - (A) Applicant must have suffered the loss or permanent loss of use of two limbs or loss of sight of both eyes. (B) Veteran must have been discharged from the armed forces with an honorable discharge. (C) Surviving spouse of a veteran who met the requirements of this clause will qualify as a surviving spouse under this Clause and need only provide documentation the first year of filing. Miscellaneous - Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption (renewals). If applicant lives in a greater than single family home, a proportionate amount of the exemption will be granted according to the number of living units in the property. Multiple Owners - If there are multiple owners of the property and one files for an exemption, the applicant will still receive the total exemption amount provided they meet all other requirements. Property In Trust - When a property is held in trust with multiple trustees only the applicant, not the co-trustees, must meet the requirements for the exemption. In addition, such applicant upon qualifying is eligible for the full exemption amount. The amount MUST be both a trustee and a beneficiary to qualify for the exemption. *************** EXEMPTION AMOUNT IS $775 PER YEAR*************** |
