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<font face="Verdana" size="2">1471 Highland Avenue</font></b><p style="margin-top: 1; margin-bottom: 1"><b>
<font face="Verdana" size="2"> Needham, MA 02492<br>
Phone - 781-455-7507<br>
Fax - 781-449-4569</font></b><!--mstheme--></font></td>
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<p align="center"><b><font face="Verdana" size="5" color="#0000FF">
Frequently Asked Questions</font></b></p>
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<p align="center"><font face="Trebuchet MS"><a href="Index.htm">Assessors' Office
Home</a></font><!--mstheme--></font></td>
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<tr>
<td width="106%" style="border-left-width: 1; border-right-width: 1; border-top-width: 1; " bordercolor="#C0C0C0" height="26"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"> </p>
<!--mstheme--></font><table border="0" cellpadding="0" cellspacing="0" width="100%">
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
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<p style="margin-top: 1; margin-bottom: 1"><a href="#AssessDo" name="assesstop"><font face="Verdana, arial, helvetica" size="2">WHAT DOES THE ASSESSOR
DO? </font></a><!--mstheme--></font></td></tr>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><a href="#AssessDont"><font face="Verdana, arial, helvetica" size="2">WHAT THE ASSESSORS
DOES NOT DO</font></a><!--mstheme--></font></td></tr>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><font face="Verdana, arial, helvetica" size="2"><a href="#AssessLevy">WHAT IS THE TAX LEVY?</a>
<o:p>
</font><!--mstheme--></font></td></tr>
<o:p>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><a href="#AssessProp2"><font face="Verdana, arial, helvetica" size="2">WHAT IS PROPOSITION 2<o:p>
1/2?</font></a><!--mstheme--></font></td></tr><o:p>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><font face="Verdana, arial, helvetica" size="2"><a href="#AssessDet">HOW IS YOUR ASSESSMENT DETERMINED?</a><o:p>
</font><!--mstheme--></font></td></tr><o:p>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><a href="#AssessIncrease"><font face="Verdana, arial, helvetica" size="2">HOW CAN MY TAXES
INCREASE?</font></a><!--mstheme--></font></td></tr>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><a href="#Assessdisagree"><font face="Verdana, arial, helvetica" size="2">WHAT IF I DISAGREE WITH THE ASSESSMENT OF MY PROPERTY?<o:p>
</font></a><!--mstheme--></font></td></tr><o:p>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><font face="Verdana, arial, helvetica" size="2"><span style="color:fuchsia"><a href="#AssessExempt">EXEMPTIONS: WHAT ARE THEY?
DO I QUALIFY? HOW DO I APPLY?</a></span><o:p><a href="#AssessExempt"><font color="#0000FF">
</font></a></font><!--mstheme--></font></td></tr>
<o:p>
<tr><td valign="baseline" width="42"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<img src="../_themes/copy-of-blends/blebul1a.gif" hspace="13" alt="bullet" width="15" height="15"><!--mstheme--></font></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"><a href="#AssessTaxDefer"><font color="#0000FF" size="2" face="Verdana, arial, helvetica">WHAT
IS THE TAX DEFERRAL PROGRAM?</font></a><!--mstheme--></font></td></tr>
</table><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-top: 1; margin-bottom: 1"> </p>
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<p style="margin-left: 4; margin-right: 4"><b><a name="AssessDo">
<font face="Verdana">WHAT DOES THE ASSESSOR<o:p> DO?</font></a><o:p><font face="Verdana">
</font>
</b>
<o:p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Assessor is
required under Massachusetts General laws: Chapter 59, to list and value
all real and personal property. Valuation is subject to <i>ad valorem</i>
taxation on an assessment roll each year. The "ad valorem" bases for
taxation means that all property should be taxed "according to value"
which is the definition. Assessed values in Massachusetts are based on
full and fair cash value, or 100 percent of market value.</span><span style="FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Assessors are required
to submit these values to the Massachusetts Department of Revenue for
certification every three years. In the years between certification the
Assessors must also maintain values and make adjustments according to
market conditions. The Town of Needham reassesses values each and every
year. This is done so that the property taxpayer pays his or her fair
share of the cost of local government in proportion to the amount of money
the property is worth, on a yearly basis rather than every three years.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Needham Assessors
Office appraises and assesses approximately 12,000 parcels of real and
personal property each year.</span></p>
<p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><b><a name="AssessDont">WHAT THE ASSESSORS <u>DOES NOT</u> DO</a>.<o:p>
</o:p>
</b></font></p>
<o:p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Assessor does not
raise or lower taxes. The Assessor does not make the laws that affect
property owners. The Assessors do not <i>make</i> property values. The
Massachusetts Constitution requires that direct taxes on persons and
property be proportionately and reasonably imposed. In addition, the
Declaration of rights, Part 1, Article 10, requires each individual to
bear his fair share of the public expense.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Board of Assessors
is required to annually assess taxes in an amount sufficient to cover the
state and local appropriations chargeable to the town. These taxes
assessed will include state taxes, which have been duly certified to the
Board, town taxes voted by the town (including Prop. 2 1/2), and all taxes
voted and certified by the annual Town Meeting.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The Assessors' Office
has nothing to do with the total amount of taxes collected. The Assessors'
primary responsibility is to find and list the "full and fair cash value"
of your property, so that you only pay your fair share of the taxes. The
tax rate is determined by all the taxing agencies within the town, and is
the basis for the budget needed or demanded by the voters to provide the
services, such as schools, roads, and public safety. The tax rate is the
factor that is applied to the total value of all property in the town and
the levy.</span></p>
<p style="margin-left: 4; margin-right: 4"><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><b><a name="AssessLevy">WHAT IS THE TAX LEVY</a>?<o:p>
</o:p>
</b></font></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The tax levy is the
amount of money that must be raised through local taxation. Once the town
budget is determined through town meeting actions the amount of local aid,
i.e. Cherry Sheet reimbursements, school aid and other sources are
subtracted. The amount remaining must be paid for through local taxation.</span></p>
<o:p>
<p style="margin-left: 4; margin-right: 4"><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><b><a name="AssessProp2">WHAT IS PROPOSITION 2<o:p>
1/2</o:p></a><o:p>?</o:p>
</b></font></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">In 1982, the people of
Massachusetts through an initiative petition amended the Massachusetts
Constitution by providing that this levy could only increase by 2 1/2
percent each year, plus the amount of "new growth" in the community.
Proposition places restraints on the amount of money raised by the town
and how much the levy can be increased from year to year. It provides the
town with the annual increases in their levy limits of 2 1/2 percent over
the previous year's levy plus an additional amount based the valuation of
certain new construction and other allowable and other allowable growth
(i.e. new Personal Property accounts) that is not the result of property
revaluation. This is known as "New Growth". Proposition 2 1/2 <b><i>does
not</i></b> mean that one's property value cannot increase more than 2 1/2
percent each year. Historically speaking, under Proposition 2 1/2
taxpayers can expect a levy increase of a minimum of 2 1/2 percent each
year since its inception.</span></p>
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><b><a name="AssessDet">HOW IS YOUR ASSESSMENT DETERMINED</a>?<o:p>
</o:p>
</b></font></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">To arrive at "full and
fair" cash value for your property, the assessors must know what "willing
sellers" and "willing buyers" are doing in the marketplace. The Assessor
must collect, record and analyze a great deal of information about
property and market characteristics in order to estimate the fair market
value. Some of the things that the Assessor looks at include current
construction costs, zoning changes, financing and local economic
conditions neighborhood character changes. The Assessor uses the
internationally accepted appraisal approaches, Market, Income and Cost to
arrive at the valuation. Massachusetts Assessors and most other states do
not assess individual properties. Using Mass Appraisal techniques
properties are stratified by neighborhoods, style, age, sale date and
selling prices to determine values for all of the similar properties in
the community.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The object of an
assessment program is to estimate "full and fair" cash value as of January
(known as the assessment date) of the year preceding the fiscal year.</span></p>
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4"><b>
<font face="Verdana"><a name="AssessIncrease">HOW CAN MY TAXES INCREASE</a>?
</font> <o:p></o:p>
</b></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">When the people of the
community vote additional taxes, an individual's tax bill will increase.
Property improvements such as new construction, additions, major
renovations (kitchens and baths) can increase property values. The
additional value is not calculated by the cost to renovate. It is
determined by what similar properties with similar characteristics are
selling for. The Assessor does not create value. Property owners make
value by the transactions that take place in the real estate market. The
Assessor has the legal and moral responsibility to appraise your property
accordingly.</span></p>
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4">
<font face="Verdana"><b><a name="Assessdisagree">WHAT IF I DISAGREE WITH THE ASSESSMENT OF MY PROPERTY?</a><o:p>
</o:p>
</b></font></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">If in your opinion the
value of your property differs from the assessment value, by all means go
to the Assessors' Office and ask to discuss the matter. The staff will be
happy to answer questions about assessment procedures. When questioning an
assessment you should:</span></p>
<!--mstheme--></font><!--msthemelist--><table type="disc" border="0" cellpadding="0" cellspacing="0" width="100%">
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">Obtain a copy of your
property record card.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">Check the data on the card
for correctness.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">Compare your value to others
in the neighborhood. Be sure you are comparing similar style properties.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">Compare your value with
recent sales of similar properties in your neighborhood.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--></table><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Keep in mind the
important factors that were used to determine your value. Recent sales,
condition of your property, your neighborhood, building and lot size.
Those are a few of the more important items that are used in the valuation
process. There is a variety of information available to help you determine
whether your assessment is fair and equitable.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">If after your
investigation and discussion with the staff a difference still exists you
may appeal your assessment by filing an abatement application. The appeal
period begins when the third quarter or actual tax bill is mailed in
December. </span><b><u>
<span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: Verdana">A proper
application must BE RECEIVED IN THE ASSESSORS' OFFICE by the close of
business on February 1<sup>st</sup>.</span></u></b><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
If February 1<sup>st</sup> falls on Saturday or Sunday then the deadline
is the close of business on the 1<sup>st</sup> Monday following the
weekend. </span><b>
<span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: Verdana">A change
in the law for FY-2000. Applications received by mail will be accepted
PROVIDING THAT THE POSTMARK IS BY THE UNITED STATES POST OFFICE AND MUST
BE NO LATER THAN FEBRUARY 1<sup>ST</sup>. UPS, FedEx, Postage meter
stamps, etc will not be accepted after that date.</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
</span></b><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
Applications received after that date will be received but the Board of
Assessors does not have jurisdiction to act on them.</span></p>
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">TIPS:</font></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">You are appealing your
assessment, not your taxes.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">You must pay your
taxes pending your appeal.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Wish to appeal. The
process is easy�.but, make a <b><u>short</u></b> concise case. Give
reasons. We do respond to specific reasons and comparisons. "My taxes are
too high" is not a reason for abatement.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Have you purchased or
refinanced your property within the last year? It may help quicken the
abatement process to submit a copy of the complete appraisal report,
usually done through a bank or mortgage company.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Once submitted, the
application is time stamped as received into the Assessors' Office. From
this time on, the application is <b><i>not</i></b> public record. The
information on it remains in the Assessors' possession. It cannot be added
to, changed or withdrawn. It is accepted "as is". The Assessors will
accept supplemental information however in support of the file up until a
decision is reached.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Abatement applications
are available once the bills are mailed.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Then what?</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><u><font face="Verdana" size="2">Abatement denied<o:p>
</o:p>
</font>
</u></p>
<!--mstheme--></font><!--msthemelist--><table type="disc" border="0" cellpadding="0" cellspacing="0" width="100%">
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">You will receive a notice
stating that your application was denied.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">You may request a hearing
with the Board of Assessors at a regularly scheduled meeting</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">You may appeal to the
Appellate Tax Board with <u>90 days of the date of the Assessors' notice.<o:p>
</o:p>
</u></font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--></table><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><u><font face="Verdana" size="2">Abatement Approved<o:p>
</o:p>
</font>
</u></p>
<!--mstheme--></font><!--msthemelist--><table type="disc" border="0" cellpadding="0" cellspacing="0" width="100%">
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">You will receive a notice
from the Assessors indicating what the abatement is.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">If your tax bill for the
fiscal year in question is paid in full a check will be issued for the
difference in taxes.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--><tr><td valign="baseline" width="42"><img src="../_themes/copy-of-blends/blebul1a.gif" width="15" height="15" hspace="13" alt="bullet"></td><td valign="top" width="100%"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><font face="Verdana" size="2">If the bill has not been
paid for the year, a credit will be issued for the difference in taxes for
the year.</font><!--mstheme--></font><!--msthemelist--></td></tr>
<!--msthemelist--></table><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4"><font color="#000000"><b><a name="AssessExempt">
<font face="Verdana">EXEMPTIONS: WHAT ARE THEY? </font> <o:p>
</o:p>
</a>
<font face="Verdana">DO I QUALIFY? </font> <o:p>
</o:p> <font face="Verdana">HOW DO I APPLY?<o:p>
</o:p>
</font>
</b></font> </p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Needham as does all
other cities and towns offer a variety of exemptions for various reasons.
They are intended to reduce the tax burden for qualified individuals. They
are NOT abatements, they are not automatic, and they are NOT public
record.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Exemptions are
intended to provide a means of relief from taxes for elderly persons,
blind persons, surviving spouses or orphaned children, widow(er) of police
officers or firefighters killed in the line of duty and extreme hardship
cases.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">The qualifying date is
July 1<sup>st</sup>, the first day of the fiscal year. If an actual tax
bill is sent to taxpayers, applications are due within 90 days of the Fall
bill postmark date. If an estimated bill is sent then applications are due
within 90 days of the spring bill postmark.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Because of the number
and complexity of exemptions, the following table is intended only to give
a general idea of what is available. If you think there is the slightest
reason you might be eligible or have any questions, call the Assessors'
Office. Note that there are certain income limits and some may include
deductions. Asset limits do not include condominiums, single family, two
or three family houses (occupied by the owner and excluding clause 18).
Certain exemption applications will require a copy of tax forms filed the
previous year or a statement indicating the reasons that the applicant
does not file a tax return. The number of owners, trusts and other than
pure ownership may affect eligibility. Please contact the Assessors'
Office for more information.</span><font color="#000000" face="Verdana"> </font></p>
<div align="center">
<center>
<!--mstheme--></font><table style="border-collapse: collapse; border: 2px solid #000000" cellSpacing="0" cellPadding="0" width="608" border="0">
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Clause</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Basic
Qualifications</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Max. Income</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Max. Assets</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Exemption Amount</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">17D</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Age 70 or older</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$40,000</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$175</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">41C</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Age 70 or
older-single</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$16,090<sup>1</sup></span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$28,000</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$500</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">41C</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Age 70 or
older-married</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$20,635<sup>2</sup></span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$30,000</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$500</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><b><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">VETERANS:<U1:P>
</U1:P>
</span></u></b></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">10% disability
or Purple heart</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$400</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22A</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Loss of foot,
hand or eye</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$755</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22B</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Loss of 2 limbs
or eyes</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$1250</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22C</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Specially
adapted housing</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$1500</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22E</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">100%
disability/10% service</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$1000</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">22F</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Paraplegic due
to war injury</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">100%</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><b><u>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">OTHERS:<U1:P>
</U1:P>
</span></u></b></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">37A</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Blind</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana"> </span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$500</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">17D</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Surviving spouse
or orphaned minor child</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$40,000</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">$175</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">42</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 135pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="180"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Surviving spouse
or orphaned minor child of police officer</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 70.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="94"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 61.5pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="82"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None</span><!--mstheme--></font></td>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 66.75pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="89"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">100%</span><!--mstheme--></font></td>
</tr>
<tr>
<td style="BORDER-RIGHT: 0.75pt inset; PADDING-RIGHT: 4.2pt; BORDER-TOP: 0.75pt inset; PADDING-LEFT: 4.2pt; PADDING-BOTTOM: 4.2pt; BORDER-LEFT: 0.75pt inset; WIDTH: 65.25pt; PADDING-TOP: 4.2pt; BORDER-BOTTOM: 0.75pt inset" vAlign="top" width="87"><!--mstheme--><font face="Trebuchet MS, Arial, Helvetica">
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">18</span><!--mstheme--></font></td>
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<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Extreme hardship</span><!--mstheme--></font></td>
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<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None<sup>3</sup></span><!--mstheme--></font></td>
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<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">None<sup>3</sup></span><!--mstheme--></font></td>
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<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"> <!--mstheme--></font></td>
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<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><sup>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">1</span></sup><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Includes
Social Security reduction of $3,841 for Fiscal Year 2008.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><sup>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">2</span></sup><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Includes
Social Security reduction of $5,762 for Fiscal Year 2008.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px"><sup>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">3</span></sup><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">There
are several qualification requirements. Please contact the Assessors'
office for information.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Town Meeting has voted
a 30% increase in most exemption amounts, as long as the exemption does
not reduce the tax to less than it was in the previous year.</span></p>
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p style="margin-left: 4; margin-right: 4"><font color="#000000"><u>
<b><font face="Verdana"><a name="AssessTaxDefer">WHAT
IS THE TAX DEFERRAL PROGRAM?</a></font></b><span style="color:fuchsia"><o:p></o:p><b><font face="Verdana">
</font></b>
</span>
</u>
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<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Many retired
homeowners feel "house rich and income poor". Property taxes constitute a
serious financial burden, which can even force the sale of one's home.</span></p>
<p style="MARGIN-LEFT: 4px; MARGIN-RIGHT: 4px">
<span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">Needham offers a
</span><span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: Verdana">Tax
Deferral Program</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
that enables owners to defer payment of </span><u>
<span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: Verdana">up to 100%</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
of the annual property tax.</span></u><span style="FONT-SIZE: 10pt; FONT-FAMILY: Verdana">
Deferred taxes accumulate, with simple interest at 8% as a lien on the
property until it is sold or the owner(s) are deceased. Applicants must be
65 on July 1<sup>st</sup> with a maximum income of $40,000. For further
questions or if you are interested, please contact the Assessors' Office.</span></p>
<p style="margin-left: 4; margin-right: 4"><o:p><font face="Verdana"><a href="#assesstop">Back to top</a></font><p> <!--mstheme--></font></td>
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