What types of exemptions (reductions from Real Estate Taxes) does the Town of Leicester Offer?
A variety of exemptions is available to reduce property tax obligations for certain qualifying taxpayers: elderly persons, blind persons, disabled veteran, surviving spouse of orphaned minor child, and extreme hardship.
The qualifying date is July 1, the first day of the fiscal year. If an actual tax bill is sent to taxpayers, applications are due within 90 days of the Fall bill postmark date. If an estimated bill is sent, then applications are due within 90 days of the Spring bill postmark.
Because of the number and complexity of exemptions, the following table is intended only to give you a general idea of what is available. If you have the slightest suspicion you may be eligible or have any questions, call the Assessor’s Office to discuss details! Note that certain income limits include deductions (Clause 41C) and asset limits do not include the value of owner occupied condominiums, and 1, 2, 3 family houses (all, excluding Clause 18). Certain exemption applications will require a copy of the tax forms filed in the last calendar year, or a statement indicating that the applicant(s) does not file tax forms. The number of owners of the property also falls into the review of qualification, which may mean non-eligibility of the exemption, a pro-rated exemption, or a full exemption.
Also, in certain conditions, if two or more persons, whether or not related or married, own a single parcel and each qualifies for a different exemption, each would be entitled to receive the exemption for which he or she qualifies.
An additional qualification for most exemptions is the ownership and occupancy of the property.
In most cases, the applicant must have owned and occupied real estate property in Massachusetts for five years (and owned and occupied the present property on July 1 in the year of application), and Massachusetts must have been the applicant’s place of domicile for the preceding ten years.
Clause Qualifications
Elderly: Click here for details
17D Age 70 or older Exempt amount $175.00 Income none. Assets $40.000
41C Age 70 or older Exempt amount $500.00
Income $16,571.00 less social security allowance $13,000.00 Single
Income $20,357.00 less social security allowance $15,000.00 Married
Total Assets $28,000.00 Single
Total Assets $30,000.00 Married
Veterans: Click here for details
No income requirement. Must be honorably discharged with a 10% disability or more.
Proof of disability is letter received from Veterans Administration in July.
Discharge papers are also need when applying first time.
Exemption amounts are determined at time of application.
Blind: Click here for details
Legally blind requires certification from your Doctor and the Commission of the Blind.
Widow:
17D: Widow Surviving Spouse. Exempt amount $175.00 Income none. Assets $40.000.00