The amount of this exemption is $437.50. For eligibility, an individual must satisfy the following requirements. The first year an exemption is sought, proof of blindness in a letter from a reputable physician certifying blindness in accordance with the specification of the Commission for the Blind is acceptable. For each subsequent year, a certificate from the Commission for the Blind attesting to a condition of legal blindness must be provided.
The blind person must occupy the property as his or her domicile on July 1st of the tax year. And the blind person may own his domicile solely, as a joint owner or as a tenant in common. The holder of a life estate also satisfies the ownership requirement.
If a vehicle is registered to a blind person, an exemption from excise may be granted also. (See excise section.)