Clause 22C

(Veterans-Specially Adapted Housing)

Table Of Contents

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Own As Of July 1

Domicile As of July 1

Income Requirements

Filing Date

Documentation Required

Other Requirements

Miscellaneous

Multiple Owners

Property In Trust

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Own As Of July 1 - Applicant must own property as of July 1.

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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.

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Income Requirements - None

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Documentation Requirements - A letter/certificate from the Veteran Administration verifying the extent of disability as of July 1 of the tax year.

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Filing Date - December 15th or within three months if the tax bill was issued after September 15th.

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Other Requirements - (A) Applicant must have suffered in the line of duty, permanent and total disability and have received assistance in acquiring "Specially Adapted Housing". (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.

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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.

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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.

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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 applicant MUST be both a trustee and a beneficiary to qualify for the exemption.

************* EXEMPTION AMOUNT IS $950 PER YEAR ***************

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