Introduction
Clause 18 provides an exemption for persons who do not have the financial resources to pay taxes.
Exemption Amount
The exemption amount for Clause 18 varies. The Board of Assessors’ may reduce all or a portion of taxes, based on need.
Applications
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the third quarter tax bills. Filing an application does not entitle one to a delay in tax payment.
Documentation
An applicant for an exemption must provide to the Assessors whatever information is reasonably required to establish eligibility.
Eligibility Requirements
For eligibility, an individual must satisfy requirements relating to (1) proof of ownership and domicile and (2) proof you were called into active military service (not including initial enlistment) or (3) documentation of physical or mental illness, disability or impairment.
Proof of Active Military Service
An individual must annually provide proof of deployment.
Documentation of Physical or mental illness, disability or impairment.
An individual must annually provide documentation from reputable physician certifying condition.
Domicile
The applicant must occupy the property as his/her domicile as of July 1 of the tax year.
OWNERSHIP
The applicant must own the property.
If the property is held in a trust, a person can only satisfy the ownership interest if he/she:
- Is a trustee or co-trustee of trust, and
- Is a beneficiary of the trust.
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