Clause 17E – Surviving Spouse and Surviving Minors

The amount of this exemption is $175.  For eligibility, a surviving spouse or a minor with a parent deceased who owns and occupies the property as his domicile as of July 1st of the tax year.  An elderly person 70 years old or over as of July 1st who has owned and occupied the property as his domicile for at least 10 years.  A person may own this property solely, as a joint owner or as a tenant in common.  The holder of a life estate satisfies the ownership requirement.

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. The Town of Manchester has elected to provide additional relief by increasing the whole estate limit automatically each year by COLA (cost of living adjustment) determined by the DOR (Department of Revenue).  An applicant must provide to the Manchester 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.