Clause 17D - Surviving Spouse, Minor Child or Elderly Exemption

The amount of this exemption is $175.00.  For eligibility, a person must be:

• A surviving spouse or a minor with a deceased parent who owns and occupies the property as his\her domicile as of July 1st of the tax year.
• In addition, a person’s whole estate, real and personal, cannot exceed $40,000, excluding the total value of the subject property.  This clause prescribes no limitation on annual income for exemption eligibility.  An applicant must provide to the Wayland Assessors whatever information is required to establish eligibility.  This information may include, but not be limited to birth certificates, evidence of domicile and income tax returns.