The Property Tax Exemptions module allows assessors to submit exemption information on-line for state reimbursement. The benefit of this module to local boards of assessors is that the information from the prior year will populate the forms, assessors will then only need to add or delete taxpayers from the application.

The Municipal Data Management/Technical Assistance Bureau maintains a database of local options adopted by each community. Property tax exemption types are among adopted local options.

If an administrator updates an official's account in the Security module to include Read, Save, or Submit permissions for Property Tax Exemptions, that official will, under the Misc Forms tab, see the Property Tax Exemptions heading in the forms menu. Under that heading are four selections:

Paraplegic
Veterans Exemptions
MDM-1
Retroactive 22D

Paraplegic:

Select the correct fiscal year if the default fiscal year is incorrect.
Fields will populate with any paraplegic exemptions approved in the prior year. To add additional paraplegics:
Enter the taxpayer or surviving spouses name (last name, first name), property type, and total tax bill.
Click Add a New Row button to enter another paraplegic taxpayer's information.
Click Save to save entered information. Click Submit to lock the data and notify DLS that your form is ready for review.
To delete a paraplegic that is no longer residing in the community, click the check box to the left of paraplegic's name, click Delete Selected button.
Once reviewed by DLS, the assessors will receive an email notifying them that the request for authority to abate property taxes has been approved.

Veterans Exemptions:

Fields will populate with any veteran exemptions granted in the prior year.
To add additional veterans:
Enter the veteran's name (last name, first name), select the applicable exemption clause, select property type, and, in the case of clause 22D, enter the date deceased and the total tax bill. If your community has adopted the residential exemption, you will be required to enter the Assessed Value Prior to Residential Exemption.
Click Add a New Row button to enter another paraplegic taxpayer's information.
To delete a veteran that is no longer eligible or residing in the community, click the check box to the left of the veteran's name, click Delete Selected button.
Click Save to save entered information. Click Submit to lock the data and notify DLS that your form is ready for review.

MDM-1

Fields will populate with information entered on the Paraplegic, Veterans Exemptions and Retroactive 22D forms (i.e. number of exemptions granted).

Enter the number of exemptions and amounts abated in appropriate cells.

If your community has adopted one of the optional clauses under clause 17, 37 or 41, only those cells will be available for editing. If the optional clause is not open for entry, you must make sure the Municipal Databank has received your notification of acceptance of the optional clause.

Click Save to save entered information. Click Submit to lock the data and notify DLS that your form is ready for review.

Retroactive 22D

Select the correct fiscal year if the default fiscal year is incorrect.
Enter the taxpayer or surviving spouses name, fiscal year of the missing record, date veteran was deceased or presumed deceased, and total tax bill.
For each year of retroactive payment (up to 5), repeat taxpayer information entered.
Click Add a New Row button to enter another taxpayer's information.
Click Save to save entered information. Click Submit to lock the data and notify DLS that your form is ready for review.

State Reimbursement for Property Tax Exemptions Granted

Periodically throughout the fiscal year the Municipal Databank will process payments to reimburse communities for the property tax exemptions granted to veterans, blind persons and surviving spouses. In November/December the Municipal Databank will reimburse communities for exemptions granted to elderly persons. The elderly reimbursement will be based on the number of exemptions granted in the prior fiscal year, for example the FY2010 reimbursement will be based on the exemptions granted to elderly persons in FY2009.

For veterans, blind persons and surviving spouse reimbursements we have added fields to the MDM-1 that will indicate the dollar amount the Commonwealth will reimburse the community for those applicable clauses.