Assessors

Clause 41C ½ - $ TBD (10% of average assessed value of all residential properties) 

• Age 65 as of July 1^st of the fiscal year
• Own and occupy property
• Applicant income < $69,000

Clause 17D - $364.12

• Age 70 or a widow/widower as of July 1^st of the fiscal year
• Assets < $80,504

Peacetime and wartime veterans who meet certain domiciliary requirements and were not dishonorably discharged may be eligible for exemptions If the spouse, not the veteran, owns the veteran’s domicile, the spouse may be eligible for the exemption instead. Some of the exemptions are available to surviving spouses of veterans or surviving spouses and parents of service members. Some surviving spouses may receive the exemption even if they remarry. To be a veteran, the person must meet certain active-duty service requirements. For Clauses 22A, 22B, 22C, 22E and 22F exemptions, an applicant who owns a multi-family house only receives an exemption for the occupied portion.

Clause 22 - $400

• 10%-99% war-related disability as defined by the United States Department of Veterans Affairs

Clause 22A - $750

• Veterans who lost one hand, foot or eye

Clause 22B - $1250

• Veterans who lost two hands, feet or eyes

Clause 22C- $1500

• Veterans who suffered total disability in the line of duty and received assistance in acquiring "specialty adapted housing" which they own and occupy as their domicile

Clause 22D - Full exemption

• Surviving spouses (who have never remarried) of military personnel who either (1) went missing in action during active- duty and presumed to have died or (2) have died as a proximate result of injuries sustained or illness contracted during active-duty service. 

Clause 22E - $1,000

• 100% war-related disability as defined by the United States Department of Veterans Affairs

Clause 22F- Full exemption

• Paraplegic veteran 

Clause 22H - Full exemption

• Surviving parents or guardians of military personnel who either (1) went missing in action during active-duty and presumed to have died or (2) have died as a proximate result of injuries sustained or illness contracted during active-duty service.

Clause 37A - $500

Applicants must submit a current certificate from the Commission for the Blind with each year’s application. In the first year, an application for exemption is filed, a statement from a doctor certifying blindness according to the Commission’s specifications may be substituted.

Clause 18 – At the Discretion of the Board of Assessors

Financial hardship exemption - Persons who do not have the financial means to pay their taxes because (1) they were called into active military service, or (2) are older and have a physical or mental illness, disability or impairment, may receive a partial or full exemption at the discretion of the assessors. Assessors have the discretion to establish specific criteria for determining whether a taxpayer meets the statutory standard of financial hardship under Clause 18.

Clause 18A

Financial hardship tax deferral - Persons who are having temporary financial difficulties and meet certain domiciliary requirements may receive a partial or full deferral at the discretion of the assessors. The taxpayer may be of any age and the financial hardship may be due to any number of reasons, including a change to active military status. 

Clause 41A

Senior tax deferral - Seniors who are at least 65 years old, meet certain ownership and domiciliary requirements and whose annual gross receipts are within certain limits may be eligible to defer payment of their taxes. An applicant, and spouse if married must have gross receipts of $20,000 or less.

In the second and subsequent years that a taxpayer has received an exemption, excluding hardship exemptions, the city has adopted an optional additional exemption. The additional exemption is set at up to 100 percent of the personal exemption amount. The additional exemption cannot reduce the applicant's tax to less than the tax owed for the previous fiscal year or the tax owed in the current fiscal year on 10 percent of the fair cash value of the domicile. So effectively this will up to double their exemption and insulate the taxpayer from any significant tax increases from year to year.

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It is based on the value of the motor vehicle which is based on the manufacturer's suggested list price when it was new. Various percentages of the manufacturer's list price are applied as follows: —in the year preceding the designated year of manufacture 50% —in the year of manufacture 90% —in the second year 60% —in the third year 40% —in the fourth year 25% —in the fifth and succeeding years 10% Once the value of the vehicle is determined, an excise at the rate of $25.00 per thousand is assessed. Excises are assessed annually.

There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. In another neighborhood, there may be no change, or even a decrease in property values. Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses or vice versa. Older homes in the same area may be rising in value more slowly than newer homes. Among the numerous factors to be considered that will cause values to differ are: location, condition, size, quality number of baths, basement finish, garages and many others.