Ways that taxpayers can get help with their residential taxes

The following, to the best of my ability, is based on information from the Assessor's office, in Mass General Laws, or on what I have been told.

Applications must be filed within 3 months after the actual tax bills were mailed for the fiscal year. This is March 27, 2012.

Residential Exemption (MGL Chapter 59, Section 5)

There are several exemption programs, which ease the property tax burden for the Elderly, Blind, Veterans with wartime disabilities or certain honors, and Surviving Spouses or Minors.

  • Clause 17D - $175

    Estate must be less than $40,000, excluding the value of the domicile.

  • Clause 18 - variable amount

    Applicants must be Aged, Infirmed, AND have a Financial Hardship.

  • Clause 22 to 22E - $400 to 100% of tax

    Veteran with service conditions.

  • Clause 37A - $500

    Blind persons.

  • Clause 41C - $500 (Town Meeting could increase this to $750)

    • Persons of 70 years of age by July 1, 2011 (Town Meeting may lower the age to 65).
    • You must have lived in MA for 10 years.
    • You must have owned and lived in a home in MA for 5 years (or surviving spouse of such person).
    • Income must not exceed $13,000 for single, or $15,000 for married persons excluding social security ($4k single, $6K couple), and excluding rent from a duplex (Town Meeting could change this to $17,000 for a single, $20,000 for a couple or to $20,000 for a single, $30,000 for a couple).
    • Estates must not exceed $28,000 for single, or $30,000 for married persons, excluding the domicile. (Town Meeting could change this to $32,000 for a single, $35,000 for a couple or to $40,000 for a single, $55,000 for a couple).

      This year 15 people took advantage of this program. With the suggested changes by Town Meeting there might be 445 people who could apply.

  • Senior Tax Deferral (MGL Chapter 59, Section 5)

    • Clause 41A - Up to 100% of taxes
    • You can defer all or part of your taxes until your house is sold or you die.
    • You must be 65 years old as of July 1, 2011.
    • You must have an annual income not more than $40,000 (Town Meeting can change this).
    • You must have lived in MA for 10 years or have owned and lived in a home in MA for 5 years (or surviving spouse of such person).
    • You must own and occupy the home in Framingham.
    • You pay 8% interest (Town Meeting can reduce this rate, possibly to 2.5% or 3%).
    • This year 13 people took advantage of this program.

  • Senior work program - up to $725 (Town Meeting could change this to $1000)

    • Seniors may work at the Council on Aging.
      This year 39 people took advantage of this program.

  • Aid to Elderly and Disabled Persons - $500 cap per year

    • Applications are due by February 28, 2012.

      The following are the qualifications for each circumstance indicated:

    • Low Income Elderly & Disabled:

      • Must own and occupy the property as domicile.
      • Must have been lived in MA for the preceding 10 years.
      • Must have been a resident of Framingham for at least 5 years.

    • Single:

      • Must be 60 years of age or over by July 1, 2011.
      • Gross receipts from all sources for calendar year 2010 cannot exceed $30,000.
      • Total estate, excluding the domicile, cannot exceed $100,000 as of July 1, 2011.

    • Married:

      • Only one partner needs to be 60 years of age or older as of July 1, 2011.
      • Gross receipts from all sources for calendar year 2011 cannot exceed $40,000.
      • Total estate, excluding the domicile, cannot exceed $200,000 as of July 1, 2011.

    • Disabled:

      Must have SSDI or private insurance and meet the income guidelines above.

  • Income Tax Credit (filed with state income tax return)

    • Property taxes (and 50% of water and sewer charges) cannot exceed 10% of income.
    • Must be 65 years of age or over by July 1, 2011.
    • Income must not exceed $51,000 for single, or $64,000 for married persons (limit may have increased) excluding social security ($4k single, $6K couple), and excluding rent from a duplex.
    • The value of the domicile cannot exceed $788,000.

Joel Winett, Precinct 7 Town Meeting Member

Send comments to: hjw2001@gmail.com