Tax Exemptions

►Massachusetts Property Tax Exemptions G.L. c. 59, S 5 (Supp. 1997): Clause 37 provides an exemption of $437.50 of property taxes to legally blind persons who own and occupy their own property. Applications must be made annually. The Commonwealth will reimburse the municipality $87.50 for each exemption. Clause 37A increases the exemption to $500, but is a local option: it must be adopted by vote of Town Meeting (towns) or City Council (cities). Clauses 22, 22A, 22B, 22C and 22E apply to veterans with varying levels of disability (the greater the disability, the larger the exemption).

For more information contact:

Massachusetts Department of Revenue Division of Local Services
100 Cambridge Street, Room 304N Boston, MA 02108
(617) 626-2300 Voice, (617) 887-6140 TTY, (617) 887-6109 - Main Office, (800) 521-5536

►Mass. Automobile Excise Tax Exemption - 1965 G.L. c. 60A, S l (Supp. 1997): Exempts qualified disabled persons from excise tax requirements. The motor vehicle must be owned and registered by a person who has suffered loss or permanent loss of use of both legs or both arms or loss of vision of both eyes to a certain degree. The exemption applies to only one motor vehicle per person owned and registered for their personal and noncommercial use. Applications for exemptions are available from the local city or town assessor's office.

►Mass. Automobile Sales Tax Exemption - 1968 G.L. c. 64H, S 6 (Supp. 1997): This law exempts certain disabled people from the purchase and use tax of a motor vehicle. To qualify, a disabled person must be the original registered owner of the motor vehicle and have the loss of two or more limbs or permanent loss of use of at least 80% of two or more limbs.

Department of Revenue
100 Cambridge Street Boston, MA 02204

Massachusetts Registry of Motor Vehicles Medical Affairs
P.O. Box 199100 Boston, MA 02119-9100
(617) 351-9222 Voice, (617 423-0965 TTY

Hand delivery: 630 Washington Street, Boston, MA 02111