Town of Kingston, MA

Clause 22A:  Veterans-Loss or Permanent Loss of Use of One Limb

Own As Of July 1 - Applicant must own the property as of July 1.

Domicile As Of July 1 - Property must be applicant’s domicile. Also must have been domiciled in Massachusetts 6 months prior to entering the service, or Massachusetts resident at least five consecutive years after discharge prior to filing for exemption.

Income Requirements - None

Documentation Requirements - A letter/certificate from the Veterans Administration verifying the extent of disability as of July 1 of the tax year.

Filing Date – You must file with local Assessors every fall.  Deadline for filing an exemption is 3 months after the actual bills are mailed (file by March 31).

Other Requirements - (A) Applicant must have suffered the loss or permanent loss of use of one limb or loss of sight of one eye or applicant must have been awarded the Congressional Medal of Honor; Distinguished Service Cross; Navy Cross or Air Force Cross. (B) Veteran must have been discharged from the armed forces with an honorable discharge. (C) Surviving spouse of a veteran who met the requirements of this clause will qualify as a surviving spouse under this Clause and need only provide documentation the first year of filing.

Miscellaneous - Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption (renewals). If applicant lives in a greater than single family home, a proportionate amount of the exemption will be granted according to the number of living units in the property.

Multiple Owners - If there are multiple owners of the property and one files for an exemption, the applicant will still receive the total exemption amount provided they meet all other requirements.

Property In Trust - When a property is held in trust with multiple trustees only the applicant, not the co-trustees, must meet the requirements for the exemption. In addition, such applicant upon qualifying is eligible for the full exemption amount. The amount MUST be both a trustee and a beneficiary to qualify for the exemption.

EXEMPTION AMOUNT IS $750 PER YEAR