Exemptions and Programs
Clause 17D – Surviving Spouse, Elderly over the age of 70 and
minor child
The requirement is that the
total assets (not including the value of the home) must not exceed $40,000.00.
Assets include but are not limited to all bank accounts, stocks, bonds, and the
values of motor vehicles. Also, the date of determination is July 1st
of the year of filing for both age and status. There is no income limit to
qualify for Clause 17D.
(Clause 17D is adjusted annually by a Cost-of-Living
Factor
determined by
the Department of Revenue - FY2027 Factor is 2.7%.)
The total Clause 17D
Exemption amount for Fiscal Year 2027 is $405.00
Clause 22 – Veteran with a 10% or
more service-related disability
The requirement is a determination
from the Veterans Administration that the Veteran has a service-related disability
of 10% or more.
The total Clause 22
Exemption amount for Fiscal Year 2027 is $423.50
Clause 22E – Veteran 100% disabled
The requirement is a determination
from the Veterans Administration that the Veteran has a status of 100% disabled.
The total Clause 22E
Exemption amount for Fiscal Year 2027 is $1,059.00
(Veterans exemptions are adjusted annually by a
Cost-of-Living Factor
determined by
the Department of Revenue - FY2027 Factor is 2.7%.)
Please Note – there are multiple
Veteran Exemption Clauses due to different situations, the ones listed above
are the most common exemptions granted.
Clause 37A – Blind Persons
The requirement is a
certificate of blindness from the Commission of the Blind
The total Clause 37A
Exemption amount for Fiscal Year 2027 is $500.00
Clause 41C – Elderly over the age of
70 years
The requirements to qualify
are;
70 years of age as of July 1st of
the year of filing
and the following Income and
Asset Limits.
The allowable income for
applicants cannot exceed
$20,000
if single and $30,000 if married
The allowable assets
for applicants cannot exceed
$40,000 if single and $55,000 if married
(Assets include but are
not limited to bank accounts, stock, bonds,
and the values of
motor vehicles. The value of the home is not included)
The total Clause 41C
Exemption amount for Fiscal Year 2027 is $1,000.00
Senior Tax and Valor Act Work-Off Programs
These programs are administered by the
Council of Aging
The Fiscal Year 2027 a maximum-hours allowed are
133
And a maximum exemption
amount equals $1,995.00
Community Preservation Act Exemption
The exemption is based on
age, gross income, and household size
The income limits change
annually
The Exemption amount is 100%
of the CPF surcharge
It is important to note that ALL exemptions
require an
ANNUAL FILING of the required forms to qualify