Statutory Exemptions

Seniors (Change Annually)

Clause	Basic Qualification	Maximum Income	Maximum Assets	Exemption Tax Amount
17D	Age 70 or Older	None	$40,000	$175
41C	Age 65 or Older Single	$24,628	$40,000	$1,000
41C	Age 65 or Older Married	$36,942	$55,000	$1,000

Clause	Basic Qualification	Maximum Income	Maximum Assets	Exemption Tax Amount
22 A-D	War Service Connected Disability 10%	None	None	$400
22A	Loss of Hand, Foot, or Eye	None	None	$750
22B	Lost of 2 Limbs or Eyes	None	None	$1,250
22C	100% Disabled and Receiving Specially Adapted Housing	None	None	$1,500
22D	Surviving Spouse of Service Members	None	None	100%
22E	100% Disability - Unable to Work	None	None	$1,000
22F	Paraplegic Due to War Injury	None	None	100%

Clause	Basic Qualification	Maximum Income	Maximum Assets	Exemption Tax Amount
37A	Legally Blind	None	None	$500
17D	Surviving Spouse or Minor Child	None	$40,000	$175
42	Surviving Spouse or Minor Child of Police Office or Firefighter Killed in the Line of Duty	None	None	100%