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Massachusetts e art ent of Revenue Division of Local services � <br /> Wch ll Adams,Commissioner #harry M.Grossman,Acting Deputy Commissioner <br /> M <br /> August 6, 1996Susan E. Collura - - <br /> Board of Assessors <br /> Town mall ICN6 <br /> Mashpee, MA 02 t <br /> Ike: Clause 22 <br /> Our File No. -836 <br /> Dear Ms. Collum: <br /> As requested,enclosed is a letter which discusses the qualification requirements for a 100% <br /> disabled veterans exemption under Chapter 59 Section 5 Clause 22E of the General Laws. <br /> s. <br /> The Supreme Judicial Court in Board of Assessors of Melrose v. Driscoll f 370 Mass. 443 (1976) <br /> held that the disability ruing indicated on the certificate from the Veterans Administration is binding � <br /> on the assessors. The Court also stated that the Legislature,by inserting the phrase `*incapable of <br /> working"" in Clause 22E,had established an independent statutory requirement for exemption. T'he � <br /> assessors,therefore,must make an independent determination of capability of work. We have advised <br /> assessors that they may require subnu*ssion of a copy of a Clause 22E applicant's federal income tax <br /> return to substantiate that the applicant did not earn salary,wages or self employment income in the <br /> preceding calendar year. An applicant would be eligible if he received only in estrnent income,Social <br /> Security*pensions and veterans benefits. Some assessors also request a doctor's letter which states that <br /> the applicant is incapable of working as of the July I qualification date. The taxpayer should not fear <br /> disclosure of any of this personal information since exemption applications and all documents filed in <br /> conjunction with there are exempt from public disclosure under G. L. Chapter 59 Section 60. <br /> Many years ago this Department issued a "Statement of Employment&* which is eery similar to <br /> the information request form enclosed with your letter. In the aftermath of the Driscoll the Property <br /> Tax Bureau did not suggest the further use of this form unless there was some doubt as to the <br /> employability of the veteran. In any event, the assessors should make only reasonable requests for <br /> information to determine eligibility for the exemption. <br /> We hope this information proves helpful. If there are further questions,please do not hesitate to <br /> contact me. <br /> trl yo , <br /> . arry 1I , <br /> Acting deputy commissioner <br /> Enc. <br /> Post Office Box 9655,Boston,NPA 02114-9655, Tel.617-626-2300;Fcm 617-626-2330 <br />