TOWN OF SHARON

PROPERTY TAX EXEMPTION / TAX WORK OFF INFORMATION – FY 2010

This information is intended to provide general information concerning exemptions.

It does not cover all possibilities or all requirements. For more detailed information, contact the Assessor's Office (781-784-1500, ext. 207) or the Council on Aging (781-784-8000).

 

Clauses 22, 22A through 22E -- Paraplegics and Veterans

Residency requirements: must have either lived in Massachusetts prior to entering the service or lived in Massachusetts for not less than five years prior to filing for the exemption.

 

Eligibility requirements:

Clause 22         Veterans with a service-connected disability of 10% or more; veterans who have been awarded Purple Heart or Gold Star; mothers, fathers, spouses, or surviving spouses of veterans

Clause 22A      Veterans who suffered service-connected loss or permanent loss of one foot, one hand, or one eye; veterans who received Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross

Clause 22B      Veterans who suffered service-connected loss or permanent loss of use of both feet, both hands, or both eyes

Clause 22C      Veterans who suffered service-connected total disability and received assistance in acquiring "specially adapted houses" which they own or occupy as their domicile

Clause 22E       Veterans who suffered service-connected total disability, are incapable of working, and considered by Veterans Administration to be 100% disabled

Paraplegic        Veterans and surviving spouses of such veterans who do not remarry, who are certified by Veterans Administration as paraplegic

 

Must provide specific documentation from Veterans Administration confirming honorable discharge, percentage of disability, receipt of certain medals, or loss of use of limb(s) or eye(s). Copy of certification from Veterans Administration is most common documentation provided.  If property is held in trust, applicant must include copy of entire trust and any attached schedules.

 

Clause 17D

Applicant must be either age 70 or over by 7/l/09, a surviving spouse who has not remarried, or a minor with a deceased parent.  Maximum assets allowed: $40,000 not including value of residence. Must provide specific information concerning residency, assets, income, etc.

 

Clause 41A Deferral

Applicant must be at least 65 years of age by 7/1/09, a resident of Massachusetts for at least the ten preceding years, owned and occupied this property or another in Massachusetts for at least past five years, and own and occupy this dwelling as of 7/1/09.  Gross receipts maximum allowed from all sources, including social security, is $51,000.  Must provide specific information concerning residency, assets, income, etc.

 

The applicant should understand that taxes deferred under this exemption must eventually be reimbursed in full plus 3% interest and that the Assessor's Office files a lien on the property to insure Town receives payment.

 

                                                                        Please turn over – more information on reverse

 

Clause 41C

Applicant must be at least 65 years of age by 7/1/09, a resident of Massachusetts for at least the ten preceding years, owned and occupied this property or another in Massachusetts for at least past five years, and own and occupy this dwelling as of 7/1/09.  Gross receipts maximum allowed from all sources, including social security, are $23,930 (individual) or $35,895 (married couple).  Maximum assets (not including value of residence): $40,000 (individual) or $55,000 (married couple).  Must provide specific information concerning residency, assets, income, etc.

 

Clause 37 – Blind Persons

Applicant must be legally blind and own and occupy property as their residence as of 7/l/09.  Must provide certificate attesting to proof of legal blindness as of 7/1/09 from Commission for the Blind and, if property is held in trust, include entire trust and any attached schedules.

 

Clause 18 – Age, Infirmity, and Financial Hardship

Any taxpayer who cannot meet his/her real estate tax obligation due to AGE AND INFIRMITY AND INSOLVENCY may apply for this exemption.  To qualify, applicant must present evidence to the Board of Assessors which corroborates the individual’s infirmity and age and inability to pay the assessed tax. 

 

Clause 18A – Poverty or Financial Hardship Related to Military Status

A taxpayer who cannot meet his/her real estate tax obligation due to poverty or financial hardship resulting from a change to active military status may be eligible for a temporary tax deferral.  Contact the Board of Assessors for further details.

 

Property Tax Work Off Program

Work for a Town department at state minimum wage and receive a credit of up to $1,000 off property tax bill.  Maximum number of hours determined by State minimum wage, currently $8.00/hour.

 

tax exemption info:11/5/09