Purpose

The purpose of 111 CMR 11.00 is to establish a clear and orderly system, operated by the Massachusetts Commission for the Blind (MCB) for issuing a certified list of the Register to local city or town Assessors’ offices as verification of eligibility for the property tax exemption pursuant to M.G.L. c. 59, § 5(37) and (37A), and the motor vehicle excise tax exemption M.G.L. c. 60A, § 1. The certified list will include the names and addresses of individuals registered with MCB who are 18 years of age and older, which will be provided to the city or town Assessor’s office where the individual resides to be used for the sole purpose of verifying a Registrant’s Legal Blindness for these tax exemptions.