Elderly & Disabled Taxation Aid Fund

Related Committee: Taxation Aid Committee

On April 24, 2000, Annual Town Meeting voted to approve Article 42, accepting Section 3D of Chapter 60 of the Massachusetts General Laws. Chapter 166 of the Acts of 1998 authorizes cities and towns to establish a fund for the purpose of accepting donations for property tax relief for certain seniors and disabled taxpayers.

The Taxation Aid Committee is charged with adopting rules and regulations to carry out the provisions of this statute and identifying the recipients of such aid for the purpose of defraying the real estate taxes of elderly and/or disabled persons of low income.

The five-member board currently consists of the Town Treasurer or designee, the Director of Assessing or designee, the Chair of the Board of Assessors or designee, and two citizens appointed by the Select Board. The citizen members of the Taxation Aid Committee shall serve terms of three years.

Qualifications

  • "Elderly" is here defined as a person who is at least 60 on or before July 1, 2023.
  • "Disabled" is defined, for the purposes of this application, as a person who is not able to work. Supporting documentation will be necessary to prove this status.
  • An applicant must be the titled owner of the property or hold a life estate in the property. These conditions apply to elderly or disabled applicant.
  • Applicant must have lived in Hingham and held title to the taxed property for 1 or more years at the time of application.
  • Income shall include all income such as pensions, interest from savings accounts, IRA's, stocks or bonds, etc. Total income limits: 80% Area Median Income (see table below). Assets, which include stocks, bonds, CD's, IRA's, Annuities, and any tangible liquid asset, will be considered in determining eligibility and aid amount.
  • Extraordinary Circumstances (e.g., an unusual expense) will be considered in the committee's deliberations and the decision process. This will provide the committee with flexibility to address unforseen situations on a case by case basis.

80% Area Median Income

Household Size 1 2 3 4 5 6 7
Income Limit 62,600 71,550 80,500 89,400 96,600 103,750 110,900

Application Process

  • Tax aid grants will be awarded annually.
  • FY 2024 applications are due by April 1, 2024
  • Download and Print the Taxation Aid Application Form, or copies are available in the Assessor's office 781-741-1455. All calls will be kept confidential.
  • Your 2022 Federal income tax submission must accompany this application, if you are required to file. If you are not required to file, you must sign the attestation at the bottom of the application.
  • All information supplied to the committee will be held in the strictest confidence.
  • Please return completed and signed application to:

    Town of Hingham
    Attn: Assessors Office
    210 Central Street
    Hingham, Ma. 02043

Distribution of Funds

  • Assistance will be granted on a rolling basis, based on need as determined by the Taxation Aid Committee.  Since the funds are typically replenished annually through voluntary contributions, the availability of funds will vary from year to year.  The Town cannot guarantee any disbursements in a given year.
  • The taxation aid grant will be deducted from your real estate tax bill.
  • Notification of Committee's decision will be mailed to all applicants by the end of May 2024.
  • Town residents are invited to contact the Assessor's office for clarification of the guidelines of for any related questions:

How to Donate to the Fund

  • The Elderly & Disabled Taxation Aid Fund is made up entirely of citizen donations.
  •  Donations are accepted at any time and are tax deductible under section 170(c)(1)
  •  Donate Online through our Unibank site selecting 'Aid to Elderly/Disabled Fund'
  •  Or checks made out to "Town of Hingham" and noted "Elderly/Disabled Tax Fund" can be mailed to the Treasurer's Office at 210 Central Street