Massachusetts General Law Chapter 59 Section 5 Clause 37A provides an exemption for blind persons who satisfy the following requirements:
Proof of Blindness - An individual must annually give proof of blindness by providing a certificate of legal blindness from the Commission for the Blind.
Proof of Domicile - The blind person must occupy the property as a domicile on July 1st of the tax year.
Ownership - The person may own the property solely, as a joint owner or as a tenant in common. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.
The exemption amount for Clause 37A is $500.
Applications must be filed with the Assessors annually, no later than April 1. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.