A person need not have a handicap plate to be eligible for this exemption. Alternatively, one who has a handicap plate is not per se entitled to an exemption. This exemption is available to a person who has suffered either (a) an actual loss of or a permanent and complete loss of use of both legs or both arms or (b) a permanent vision impairment of both eyes of the magnitude set out in Ch. 60A Sec 1. The Board of Assessors requires an applicant for this exemption to provide a certification by a physician of the existence of the loss.
This exemption is restricted for each handicapped person to one vehicle at a time, owned and registered by the person for personal use. A person who owns more that one vehicle has the right to choose the vehicle upon which to obtain an exemption. A handicapped person who owns a vehicle jointly with some other person satisfies the ownership requisite for a full exemption.