Legally Blind Persons Exemption (Clauses 37, 37A)
Who qualifies
- Income
- No income or asset limit for the blindness exemption.
- Ownership
- Must own the property; ownership interest must be worth at least $5,000. Life tenants and qualifying trust beneficiaries count as owners.
- Residency
- Must occupy the property as domicile; must meet all requirements as of July 1 of the fiscal year. Must submit a current Certificate of Legal Blindness from the Massachusetts Commission for the Blind with each year's application (a doctor's certification may substitute in the first year).
How much it saves
Worked example — a $300,000 home at Massachusetts's median effective rate (~1.10%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: April 1, or three months after the actual (not preliminary) tax bills are mailed for the fiscal year, whichever is later. The deadline cannot be waived or extended by the assessors.
- Renewal: annual — A new application and a current Certificate of Legal Blindness must be filed for each fiscal year.
- Official application form
Combining with other exemptions
Only one exemption under M.G.L. c. 59, § 5 per fiscal year (greatest benefit granted).
Amount cross-checked against a second official artifact: mass.gov/doc/form-96-3-application-for-personal-property-tax-exemptions-for-blind-persons/download.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.