G. SIGNATURE. Sign here to complete the application.
This application has been prepared or examined by me. Under the pains and penalties of perjury, I declare that to the
best of my knowledge and belief, this return and all accompanying documents and statements are true, correct and
complete.
Signature Date
If signed by agent, attach copy of written authorization to sign on behalf of taxpayer.
TAXPAYER INFORMATION ABOUT FINANCIAL HARDSHIP EXEMPTION
FINANCIAL HARDSHIP EXEMPTION. You may be able to reduce all or a portion of the taxes assessed on
your domicile if you do not have the financial resources to pay them because (1) you were called into active
military service (not including initial enlistment), or (2) you are older and suffer some physical or mental
illness, disability or impairment. Qualifications are established locally by the board of assessors. More
detailed information may be obtained from your assessors.
WHO MAY FILE AN APPLICATION. You may file an application if you owned and occupied the property
and meet all qualifications for a financial hardship exemption as of July 1.
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the board of
assessors by December 15 or 3 months after the actual bills were mailed for the fiscal year, whichever is later.
THIS DEADLINE CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS FOR ANY REASON. IF
YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN EXEMPTION AND THE
ASSESSORS CANNOT BY LAW GRANT YOU ONE. AN APPLICATION IS FILED WHEN RECEIVED BY
THE ASSESSORS.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. Failure to pay the tax
when due may also subject you to interest charges and collection action. To avoid any additional charges, you
should pay the tax as assessed if possible. If an exemption is granted and you have already paid the entire
year’s tax as exempted, you will receive a refund of any overpayment. If you are unable to make your
payments, inform the assessors when you file your application.
ASSESSORS DISPOSITION. Upon applying for a financial hardship exemption, you may be required to
provide the assessors with further information and supporting documentation to establish your eligibility.
The assessors have 3 months from the date your application is filed to act on it unless you agree in writing
before that period expires to extend it for a specific time. If the assessors do not act on your application within
the original or extended period, it is deemed denied. You will be notified in writing whether an exemption
has been granted or denied.
APPEAL. In order to obtain a review of the assessors’ decision on your application for a financial hardship
exemption, you must bring a civil action in the Superior Court or Supreme Judicial Court. This action must be
brought within 60 days of the decision.