Tyngsborough Board of Assessors

Available Exemptions:

1). Clause 41C – Elderly ($500.00)

    1. Must be 70 years of age by July 1st of the year in which you are filing
    2. Domiciled in the Commonwealth for 10 years, and owned property for 5 years
    3. Annual Gross Receipts cannot exceed;

$13,000 if single

$15,000 if married

    1. Whole Estate (not including the value of your home unless it exceeds 3 dwelling units)

 

 

cannot exceed;

 

 

$28,000 if single

$30,000 if married

*This amount includes all money in the bank, stocks, bonds, certificate of deposits,

automobiles and other real estate owned, etc…

DOCUMENTATION REQUIRED: Birth certificates, death certificates, evidence of home

ownership and occupancy and income tax returns.

2). Clause 17D – Elderly, Surviving Spouses, Minor Child ($175.00)

    1. Either, a surviving spouse who owns and occupies the property as a residence. The applicant must have been a surviving spouse on or before July 1st
    2. Or, a person 70 years or over whom has owned the property as their residence for at least 5 years. The applicant must have been 70 years old on or before July 1st
    3. Or, a minor child of a deceased parent
    4. Whole Estate (not including the value of your home unless it exceeds 3 dwelling units) cannot exceed;

 

 

$40,000

*This amount includes all money in the bank, stocks, bonds, certificate of deposits, automobiles and other real estate owned, etc…

DOCUMENTATION REQUIRED: Birth certificates, death certificates, evidence of home ownership and occupancy and income tax returns.

3). Clause 37A – Blind Person ($500.00)

    1. The applicant must be legally blind on July 1st and provide proof of a

certificate from the Commonwealth of Massachusetts Division of the Blind

    1. Applicant must own and occupy the property for which the exemption is sought.

4). Clause 22 – Veterans (from $250.00 up to $950.00)

    1. Certification required of a war-service connected disability from the Veterans

Administration or the Branch of Service from which separated

    1. Evidence of domicile and occupancy.

5). Clause 18 – Hardship

    1. Applicant must prove to be aged, infirmity, and poverty stricken.

6). Clause 41A – Tax Deferral (Defer 100% annually, up to 50% of total property value)

    1. Must be 65 years of age as of July 1st
    2. Must own and occupy the property on July 1st
    3. Have been domiciled in the Commonwealth for the preceding 10 years
    4. Have owned and occupied Real Estate in Massachusetts as your domicile for last five years
    5. Gross receipts from all sources in preceding year cannot exceed $40,000.

 

MOTOR VEHICLE AND TRAILER EXCISE

THE RATE – $25.00 per thousand dollar valuation.

THE VALUE – The value of a motor vehicle for excise purposes is determined by the Commissioner of

Revenue at varying percentages of the manufacturer’s list price in the year of manufacture as follows:

In the year preceding the designated year of manufacture 50%

In the year of manufacture 90%

In the second year 60%

In the third year 40%

In the fourth year 25%

In the fifth year and succeeding years 10%

*Condition and market value are not consideration in determining the value, nor is age after the fifth year.

 

ASSESSMENT – An excise is assessed on a motor vehicle or trailer by the assessors of the municipality in which the vehicle is customarily garaged. The excise is based on information furnished on the application for registration. Any correction of name, model, registration number, make or year of manufacture must be recorded with the Registry of Motor Vehicles.

 

ABATEMENTS – An abatement is in order in the following cases:

  1. When the motor vehicle is sold and the registration is cancelled or when the vehicle is traded for another vehicle.
  2. When a registrant and motor vehicle are transferred to another state or country with proof of registration in such other state or country and proof of cancellation of registration in Massachusetts.
  3. When a motor vehicle is overvalued.
  4. When there is subsequent registration of the same vehicle in the same year by the same person.
  5. When vehicle is stolen and notification of theft within 48 hours is given to police and certification of registration surrendered not less than thirty (30) days after the theft and certificate from Registry verifying same.

 

A proportionate abatement of the excise may be granted if any of the above conditions are met and the application is properly filed.

Forms for applying for abatement will be mailed on request from the assessors’ office. Application for abatement or refund must be filed with the Board of Assessors in writing on an approved form on or before December 31st of the year following the year for which the excise is assessed.

 

CHAPTER LAND

FOREST – AGRICULTURAL/HORTICULTURAL – RECREATIONAL

Chapter 61 – Forest – A parcel must consist of at least 10 contiguous acres of land under the same ownership and be managed under a 10 year management plan approved and certified by the State Forester in order to qualify for and retain classification as forest land under Chapter 61. Buildings and other structures located on the parcel, as well as the land on which they are located and any accessory lands, do not qualify for classification and continue to be assessed as regular local property tax.

Chapter 61A – Agricultural/Horticultural – Property must consist of at least five (5) contiguous acres of land under the same ownership and be ‘actively devoted’ to agricultural or horticultural use in order to qualify for and retain classification as agricultural or horticultural land under Chapter 61A. An equal amount of contiguous non-productive land may also qualify for classification. Land is used for agricultural or horticultural purposes if it is used primarily and directly to raise or grow the following for sale in the regular course of business:
      1. Animals, including, but not limited to, dairy cattle, beef cattle, poultry, sheep, swine, horses, ponies, mules, goats, bees and fur-bearing animals, or products derived from the animals.
      2. Fruits, vegetables, berries, nuts and other foods for human consumption, feed for animals, tobacco, flowers, sod, trees, nursery or greenhouse products.
      3. Forest products under a forest management plan approved by the State Forester.

For the land to be considered ‘actively devoted’ to a farm use, it must have been farmed for the two fiscal years prior to the year of classification and must have produced a certain amount of sales. The minimum gross sales requirement is $500 for the first 5 acres of productive land. That amount is increased by $5 for each additional acre of productive land being classified, unless the additional acreage is woodland or wetland. In that case the amount is increased by only $.50 for each additional acre. Buildings and other structures located on the parcel – SAME RULES APPLY AS CHAPTER 61

Chapter 61B – Recreational Land – Property must consist of at least 5 contiguous acres of land under the same ownership in order to qualify for and retain classification as recreational land under Chapter 61B. The land must fall into one of the following two categories to qualify:

      1. It must be maintained in a substantially natural, wild or open condition or must be

Maintained in a landscaped condition permitting the preservation of wildlife and natural resources. It does not have to be open to the public, but can be held as private undeveloped, open space land.

      1. It must be used for certain recreational purposes and must be open to the public or Members of a non-profit organization.

 

 

 

Recreational purposes include land used primarily for any of the following outdoor activities, so long as they do not materially interfere with the environmental benefits of the land: hiking, camping, nature study and observation, boating, golfing, horseback riding, hunting, fishing, skiing, swimming, picnicking, private non-commercial flying, hand gliding, archery and target shooting.

Buildings and other structures located on the parcel – SAME RULES APPLY AS CHAPTER 61.