Q. Do I qualify for a real estate tax exemption?
A. A tax exemption is a discharge from the obligation to pay part of a real estate tax. State law determines exemption amounts and eligibility requirements. For example, if a person meets all the requirements of a particular exemption, he will receive the tax reduction allowed for that exemption. Application for exemption must be made annually.
The Dighton Board of Assessors mails applications to prior applicants in August. Applications must include all information requested, the signature of the applicant and be returned to the Board of Assessors 90 days after the actual tax bill (January 1st) mailing. The Board of Assessors will act on the application within three months of receipt. The exemption amount is usually used to reduce the balance of the 3rd and 4th quarter tax bills. Brochures are available in our office describing each exemption. Brochures are also available on the Massachusetts Division of Local Services Website.
ELDERLY (Clause 41C) $690.00
At least 70 years of age on July 1
Owns & Occupies property on July 1 of tax year
Lived in MA for 10 years & owned property in MA 5 years
Gross receipts less than $15,259 if single $17,608 if married
Assets less the value of home 31,732 if single $33,998 if married
SURVIVING SPOUSE, MINOR CHILD, ELDERLY (Clause 17D) $262.00 + CPI
Surviving spouse or w/minor child owns & occupies property as domicile
At least 70 years of age; owned & lived at property as domicile for 5 years
Total assets $40,000 excluding value and unpaid mortgage balance on property
No limitations on annual income for eligibility under Clause 17D
http://www.dls.state.ma.us/PUBL/BROCHURES/survivchildeld.pdf
BLIND PERSONS (Clause 37A) $500.00
Annual proof of blindness by providing either a Certificate from Commission for the Blind attesting to legal blindness or letter from a doctor certifying blindness in accordance w/commission
Blind person owns property as domicile on July 1
VETERAN (Clause 22) $400.00
War service disability of at least 10% as determined by Veterans Administration
Veterans who were awarded the Purple Heart
Gold Star mothers & fathers
Spouses & surviving spouses of veterans entitled to exemption
VETERAN (Clause 22A) $750.00
Suffered loss in line of duty or permanent loss of use of one foot, hand or eye
Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross
If property type other than single family, portion of $750. exemption which corresponds to the segment occupied by veteran will be allowed
VETERAN (Clause 22B) $1,250.00
Veterans & spouses who suffered loss in line of duty or permanent loss of use of both feet or both hands or eyes
If property type other than single family, portion of $1,250. exemption which corresponds of the segment occupied by veteran will be allowed
VETERAN (Clause 22C) $1,500.00
Veterans & spouses who suffered total disability in the line of duty or received assistance in acquiring “specially adapted housing” owned and occupied as domicile
If property type other than single family, portion of $1,500. exemption which corresponds to the segment occupied by veteran will be allowed
VETERAN (Clause 22D) - Full, with a cap of $2,500. after 5 years
Surviving spouses (who have not remarried) of soldiers, sailors and guardsmen who died due to injury or disease from being in a combat zone, or are missing and presumed dead due to combat.
The surviving spouse must have lived in Massachusetts for at least 5 years OR the soldier, sailor or guardmen had to have been a Massachusetts domiciliary for at least six months before entering the service.
Surviving spouses of soldiers, sailors or guardsmen who died or were presumed dead from combat on or after September 11, 2001 may also receive retroactive exemptions beginning as early as fiscal year 2003. Eligibility depends on the date of death or presumed death, and the satisfaction of all other qualifications.
VETERAN (Clause 22E) $1,000.
Suffered total disability in line of duty and incapable of working
If property type other than single family, portion of $1000. exemption which corresponds to the segment occupied by veteran will be allowed
Q. I applied for an exemption on my property, but it didn’t show up on my bill.
A. Any application for exemption (veteran, veteran widow, blind or elderly) must be received by December 1 for the exemption to show on your actual (January) tax bill.
RELIGIOUS & CHARITABLE ORGANIZATIONS PROPERTY TAX EXEMPTION
FORM 3ABC
Every charitable organization owning property in Dighton on January 1 must file a property return (Form 3ABC) with the Board of Assessors in order to receive an exemption for the fiscal year that begins on the next July 1. The forms are mailed on January 1 and must be returned to the Board of Assessors by March 1. Failure to file timely bars the organization from exemption for that year. If a time extension is needed, it must be requested in writing to the Board of Assessors.
A religious organization must file a Form 3ABC only if it is seeking exemption for property other than a house of worship or parsonage.
Form PC – A true and complete copy of the charitable organization’s most recent annual report to the Public Charities Division of the Attorney General’s Office (form PC) must be attached to the Form 3ABC. Failure to submit the Form PC also bars the organization from exemption.
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