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B13. Senior Tax Relief    Bonus 13 Senior Tax Relief Measures  Northampton encourages two senior tax relief measures  1. Personal Property Tax Exemption for Seniors  2. Senior Property Tax Work Off program  Both programs are described in the attached files.    Personal Property Tax Exemption Programs for Seniors Susan Wright, Finance Director February 12, 2020 What is a Personal Property Tax Exemption? This presentation will cover personal property tax exemptions that can result in a reduction in property taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws. Personal exemptions require: The taxpayer must show he or she meets the terms of the exemption. Exemptions are granted for one fiscal year only and the taxpayer must file an application with the Assessor every year. Application Guidelines for Personal Exemptions: Qualification Date: July 1st –Taxpayers must meet all qualifications for personal exemption or deferrals as of July 1st of the fiscal year for which the exemption is being sought. City Fiscal Years are: July 1st –June 30 All personal exemption and deferral applications are: Due on April 1st Must be filed annually Not open to public inspection The Assessors must keep a record book listing the exemptions and deferrals that have been granted and this is a public record. This includes the property owners name and the amount of the exemption. However, all supporting financial information and documents for the application are confidential and not available to the public. Requirements for Personal Exemptions: Ownership –Applicant must own the property For some exemptions and deferrals, the applicant must also have owned the property or other property in Massachusetts for a number of years. Domicile –Applicant must live in the property For some exemptions and deferrals, the applicant must also have lived in the property or other property in Massachusetts for a number of years. Status –Applicant must be a certain age, a veteran, a blind person, a surviving spouse or meet other personal circumstances Proof –Applicant must document eligibility Ownership Examples: Ownership Examples: Domicile Requirements: Proof Requirements: Local Property Tax Exemptions There are personal property tax exemptions. Since only one of these exemptions is allowed per year, you may choose the one that provides the maximum benefit for you: Clause 41C : Seniors Clause 17D: Seniors or Surviving Spouse Clause 42 & 43: Surviving Spouses or Minor Children of Firefighters or Police Officers killed in the line of duty Clause 22A: Veterans Clause 37A: Blind Persons Clause 41C Filing Deadline April 1st EXEMPTION AMOUNT For Fiscal Year 2020 July 1, 2019 –June 30, 2020 $650 $1,000 EXEMPTION AMOUNT For Fiscal Year 2021July 1, 2020 –June 30, 2021 Clause 41C Filing Deadline April 1st AGE REQUIREMENT For Fiscal Year 2020 July 1, 2019 –June 30, 2020 You must be 70 years of age or older on July 1, 2019 You must be 65 years of age or older on July 1, 2020 AGE REQUIREMENT For Fiscal Year 2021July 1, 2020 –June 30, 2021 Clause 41C Filing Deadline April 1st Note: If your home is held in trust, you must provide a copy of both the trust schedule of beneficiaries showing that you are a trustee and have a beneficial interest. Both the trust and schedule of beneficiaries must be recorded at the Registry of Deeds. If you are a joint owner with a non- spouse or your home is a multi-unit dwelling, contact the Assessor’s Office for more information. OWNERSHIP REQUIREMENT For Fiscal Year 2020 July 1, 2019 –June 30, 2020 Massachusetts must have been your state of primary residence for the past ten years as of July 1, 2019. You must have owned and occupied your current home for the past five years as of July 1, 2019. Massachusetts must have been your state of primary residence for the past ten years as of July 1, 2020. You must have owned and occupied your current home for the past five years as of July 1, 2020. OWNERSHIP REQUIREMENT For Fiscal Year 2021 July 1, 2020 –June 30, 2021 Clause 41C Filing Deadline April 1st Note: Income limits include the allowable portion of other income from Social Security, Railroad retirement, or federal, Massachusetts or local government employee pensions or retirement plans. For Fiscal Year 2020: single $4,758 married $7,137 INCOME THRESHOLDS For Fiscal Year 2020July 1, 2019 –June 30, 2020 Calendar 2019 income is used to calculate your eligibility Single: $18,000 + $4,758 for SS = $22,758 Married: $20,000 + $7,137 for SS = $27,137 Calendar 2020 income is used to calculate your eligibility Single: $20,000 + $4,758 for SS = $24,758 Married: $30,000 + $7,137 for SS = $37,137 These income amounts will be slightly higher for FY2021 after the state determines the allowable pension or SSI amount for FY2021. INCOME THRESHOLDS For Fiscal Year 2021 July 1, 2020 –June 30, 2021 Clause 41C Filing Deadline April 1st Note: Whole Estate includes total of all savings accounts, checking accounts, certificates of deposit, IRA accounts, stocks and bonds. Note: Your primary residence, personal effects, motor vehicles and cemetery plots are not counted or included. ASSET LIMITS For Fiscal Year 2020 July 1, 2019 –June 30, 2020 Single: $28,000 Married: $30,000 Single: $40,000 Married: $55,000 ASSET LIMITS For Fiscal Year 2021 July 1, 2020 –June 30, 2021 Clause 17D Filing Deadline April 1st Age requirement –You must be 70 years or older on or before July 1st of the Fiscal Year in which you are seeking the exemption. For FY2020 –July 1, 2019, for FY2021 –July 1, 2021. You may also qualify if you are a surviving spouse who has not remarried or you are a minor child with one parent deceased. For seniors, your home must have been owned and occupied as your primary residence for the past five years. There is no waiting period for an applicant who is a surviving spouse or minor child with a parent deceased. There is no income limit. Value of your whole estate, but not including your primary residence, must not exceed $40,000. If your income is too high for the 41C exemption but you have low assets, you may qualify for a $175 reduction in your property tax. Clause 17D Filing Deadline April 1st Clauses 42 & 43 Filing Deadline April 1st Clauses 22 & 22 A -F Veterans All exemptions are based on veteran’s status as of the first day of the fiscal year for which the exemption is being sought. A wide range of exemptions are available to veterans of the armed forces who have suffered a service connected disability of not less than 10% or a veteran who received a U.S. Military decoration award. While these are not specifically for seniors, they are presented briefly here to acquaint seniors, who may also be veterans, with options since property owners may only qualify for one of the exemptions and should use the most beneficial exemption. Veterans: Clause 22 $400 Veterans with a service connected disability of 10% or more. Veterans of certain pre-World War I conflicts. Veterans awarded the decoration Purple Heart with no disability Spouses (when property is owned by the spouse, not veteran) and surviving spouses of Clause 22 a-c veterans who remain unmarried or a soldier/sailor who died serving in certain 22(b) pre-World War I conflicts. Gold Star Parents of soldiers or sailors who lost their lives in service. Natural, adopting and parents who stood in loco parentis for one year prior to the time that the deceased entered service qualify. To establish status as in loco parentis, affidavits are required. Surviving spouses of World War I veterans whose whole estate, less mortgage balance on the property does not exceed $20,000. Veterans: Clause 22A $750 Veterans and their spouses by reason of injury received or disease contracted in such service or in the line of duty, lost or have suffered permanent loss of use of one foot, or one hand, or loss of sight of one eye. Prisoner of War (POW) Veteran recipients of the Congressional Medal of Honor, The Distinguished Service Cross, the Air Force Cross, or the Navy Cross. Benefit continues for surviving spouses who remain an owner and occupant. Veterans: Clause 22B $1,250 Clause 22C $1,500 Clause 22B: Veterans and their spouses who suffered in the line of duty the loss or permanent loss of use of both feet, both hands or both eyes. Benefit continues for surviving spouses who remain an owner occupant. Clause 22C: Veterans and their spouses who suffered total disability in the line of duty and who have received assistance in acquiring “specially adapted housing” which they own and occupy as their domicile. Benefit continues for surviving spouses who remain an owner occupant. Veterans: Clause 22D 100% Clause 22E $1,000 Clause 22F 100% Clause 22D: Surviving spouses (who remain unmarried) of soldiers, sailors, guardsmen and veterans who during active duty, regardless of when, had suffered an injury or illness which was a proximate cause of death or became missing in action with a presumptive finding of death. Remarriage ends this exemption. Clause 22E: Veterans who as a result of disability contract in such service and in the line of duty have a rating of 100% combined service evaluation, or considered totally and permanently disabled. Annual certificate from the VA required. Benefit continues for surviving spouses who remain an owner and occupant. Spouse not required to obtain VA certificate annually. Remarriage does not end this exemption. Clause 22F: Paraplegic veterans by reason of injury received in such service and in the line of duty or have disability rating of 100% for service-connected blindness. Benefit continues for surviving spouses who remain an owner and occupant. Remarriage does not end this exemption. Clauses 22 & 22 A -F Veterans . Blind Persons: Clause 37A $500 You must be legally blind and obtain a Registered Certificate from the Massachusetts Commission for the Blind or a letter from your doctor indicating blind status of the first day of the fiscal year for which you are seeking the exemption and you must submit that certificate every year. You must own and occupy a property in Northampton as your primary residence. These are the personal property tax exemptions. Since only one of these exemptions is allowed per year, you may choose the one that provides the maximum benefit for you: Clause 41C : Seniors Clause 17D: Seniors or Surviving Spouse Clause 42 & 42: Surviving Spouses or Minor Children of Firefighters or Police Officers killed in the line of duty Clause 22A: Veterans Clause 37A: Blind Persons REVIEW: Local Property Tax Exemptions Personal Exemptions: Multiple Owner Exemptions Personal Exemptions: Multiple Owner Exemptions Other Property Tax Relief Programs Administered by the Assessors Property Tax Deferrals and the Community Preservation Fund 3% Surcharge Senior Property Tax Deferral: Clause 41A Let the equity in your house pay your property tax AGE REQUIREMENT You or your spouse must be 65 or older on July 1st of the fiscal year for which the deferral is being sought. BENEFIT Payment of any or all of your property tax can be postponed until the home is sold, conveyed, transferred to a trust, you or your surviving spouse die, or until you choose to pay off the deferral. You can never be forced to move or sell your home under this program. Use any single property tax exemptions for which you qualify first and then defer all or part of the rest of your property tax. The fixed interest rates for FY2020 deferrals is 5% simple interest. Senior Property Tax Deferral: Clause 41A Let the value of your house pay your property tax INCOME AND ASSET LIMITS Currently up to $20,000 gross income, married or single is based on the prior Calendar Year income. Legislation filed by the Mayor and under consideration by City Council proposes raising that gross income limit to $53,200. No asset restrictions. OWNERSHIP AND RESIDENCY Massachusetts must have been your state of primary residence for the past ten years as of July 1st of the fiscal year for which the deferral is being sought. You must have owned and occupied your current home for the past five years as of July 1st of the fiscal year for which the deferral is being sought. Every other person with any legal or beneficial interest in the property must give written approval for the deferral (such as co-owners, banks that hold a mortgage, home equity loan, second mortgage, etc.) via a Tax Deferral and Recovery Agreement. Senior Property Tax Deferral: Clause 41A Let the value of your house pay your property tax FILING DEADLINE The filing deadline is April 1st of the fiscal year for which the deferral is being sought. OTHER LIMITS Property taxes can be deferred to a maximum cumulative total of 50% of the value of your home –many decades of potential deferral. Upon the death of you and your surviving spouse, or upon the transfer or sale of the home’s ownership, the annual interest rate on the amounts owed will increase to 16% until repaid. Senior Property Tax Deferral: Clause 41A Let the value of your house pay your property tax The deferral application process includes the following: A written agreement with the Assessors Prior written approval by joint owners and mortgagees Recording notice of agreement at the Registry of Deeds to secure the lien on the property for deferred taxes Repayment of deferred taxes, plus 5% interest is required when the property is sold or the taxpayer dies. LOCAL OPTION EXEMPTION: The first $100,000 of taxable value of residential real estate is already automatically exempted from the calculation prior to bills being issued. This is the residential exemption. An applicant that meets certain income limits, who owns and occupies the property as of January 1st, may qualify for the Low Income or the Low or Moderate Income Senior Exemption. To qualify as a senior, you must be 60 or older as of January 1st for the fiscal year in which the exemption is being sought. There is no asset limit. Owners must meet a household annual income standard for the low income or the moderate income senior exemptions to be granted. A qualified taxpayer receives an exemption of the entire CPA surcharge attributable to the real estate tax assessed, regardless of the ownership share or number of residential dwelling units. Application Deadline is April 1st. Taxpayers must file annually for this exemption. Community Preservation Fund 3% Surcharge LOCAL OPTION EXEMPTION: Community Preservation Fund 3% Surcharge Household income includes the income of all owners and all members of the household 18 years or older who are not full-time students, less deductions for dependents other than a spouse and certain medical expenses. Income must be at or below the allowable income limit for the household type. The income limits are based on the Department of Housing and Urban Development’s area-wide median income and low income limits. Income is based on the prior year calendar income. Example: Calendar 2018 income is used for calculating the FY2020 exemption. Income limits are updated each year. LOCAL OPTION EXEMPTION: Upon application and determination of eligibility for the Community Preservation Fund 3% Surcharge exemption this automatically triggers a review of applications submitted by seniors for a Clause 41C exemption. In those cases where no further information is needed to establish eligibility for the exemption, the Assessors may grant a Clause 41C exemption without requiring a separate application. Community Preservation Fund 3% Surcharge LOCAL OPTION EXEMPTION: Eligibility for the Community Preservation Fund 3% Surcharge exemption also automatically provides the following reductions (no application required): Your storm water bill for the property is reduced automatically by 50%. Your water meter fee for the property is eliminated automatically for water customers. Community Preservation Fund 3% Surcharge Other Property Tax Relief Programs Administered by Other City Departments Senior Work-Off and Veterans Work- Off Programs Senior Tax Work-Off Program: Administered by the Senior Services Department INCOME GUIDELINES Income guidelines are based on the State Median Income Guidelines. Tax returns for calendar year 2018 will be used to determine eligibility for participation in calendar year 2020. INCOME ELIGIBILITY Senior Work-Off Program Eligibility for Calendar Year 2020 HOUSEHOLD SIZE MAXIMUM INCOME 1 $53,200 2 $60,800 3 $68,400 4 $76,000 5 $82,080 6 $88,160 Senior Tax Work-Off Program: Administered by the Senior Services Department HOW IT WORKS: Seniors work for various city departments and receive an abatement on their tax bill at the end of the service period. Seniors receive an hourly rate equivalent to the state minimum wage ($12.75/hr for 2020) (MGL S.59, s. 5K). Maximum number of hours for calendar year 2020 is 117 hours. Maximum abatement is $1,500 per fiscal year – only one tax credit per household is allowed each year. Senior Tax Work-Off Program: Administered by the Senior Services Department HOW IT WORKS: Money earned through the Work-Off Program, is reportable income for federal taxes only. Participants will receive a W-2 for the amount of money earned through the program. Seniors must be 60 years of age or older as of January 1st for the calendar year program. All hours of work must be completed by the participant. No other person can work on the senior’s behalf to fulfill the hours. Seniors must own and occupy the property as their principal residence. Senior Tax Work-Off Program: Administered by the Senior Services Department HOW IT WORKS: Seniors must posses and identify employable skills. A complete application and income verification is required annually. Seniors may be required to undergo a CORI check or provide references for certain assignments. Seniors must be interviewed for job placement by the Northampton Senior Services staff and may be required to be interviewed by the Department Head of the department in which they may be assigned. Senior Tax Work-Off Program: Administered by the Senior Services Department HOW IT WORKS: Individuals will be chosen based on the best match between the applicant’s qualifications and the skill requirements of each job. There is a two week probationary period to assess the appropriateness of the placement. Program participants may not work for relatives who are City employees. Participants may re-apply each year. However, a lottery system may be used if there are more applicants than available positions. Senior Tax Work-Off Program: Administered by the Senior Services Department APPLICATION TIMELINES: Applications are made available in early December. Applications and supporting financial information for the coming calendar year are due by mid-December. Program participants are notified in early January regarding interviews and assignments. The number of hours the participant works determines the amount of the abatement for which their property tax bill will be credited. Credits are applied on the third and fourth quarter tax bills immediately following the close of the calendar year. Veterans Tax Work-Off Program: Administered by the Veterans Department The Veterans Tax Work-Off Program works essentially the same as the Senior Tax Work-Off Program except for the following: There are no income limits There are no age limits Applications are submitted to the Veterans Office and interviews and placements are conducted by Veterans Department staff. MASSACHUSETSS SENIOR CIRCUIT BREAKER TAX CREDIT Administered by the Commonwealth of Massachusetts State Senior Circuit Breaker Tax Credit: Administered by the Commonwealth AGE AND INCOME LIMITS Must be 65 years of age at the close of the tax year. Income: $60,000 for single individual $75,000 for head of household $90,000 if married and filing jointly Income guidelines are revised each year. BENEFIT – MAXIMUM $1,300 PER YEAR Homeowners –One dollar for every dollar that your property tax plus half of your water and sewer bill exceeds 10% of your income. Renters –One dollar for every dollar that 25% of your rent exceeds 10% of your income. Rent must be unsubsidized and landlord must be a tax- paying entity. State Senior Circuit Breaker Tax Credit: Administered by the Commonwealth HOUSE VALUE/ASSETS Assessed value of house must be $808,000 or less. No other asset limits. OWNERSHIP AND RESIDENCY Special provisions are made for certain assisted living arrangements and for certain types of trust ownership. Your Massachusetts house or apartment must be your primary residence. State Senior Circuit Breaker Tax Credit: Administered by the Commonwealth APPLICATION Homeowners or renters who are eligible for this tax credit should claim the credit when they file their state income tax return. If you are eligible but do not normally file a state income tax return, you may obtain the benefit by filing a return and claiming the exemption. Past returns may be amended up to 3 years. We are available to help you navigate the various programs either online or in person For applications and deadlines for the following exemptions, please contact the Assessor’s Office at 413-587-1023 or visit their office on the first floor of City Hall. Online information is available at: https://www.northamptonma.gov/1343/Personal-Statutory-Exemptions Clause 41C for Seniors Clause 17D for Seniors, Widow or Widower, Minor Children Clauses 22A-F for Veterans Clause 37A for Blind Persons Clause 41A Senior Tax Deferral Community Preservation Fund Surcharge For applications and deadlines for the Senior Tax Work-Off Program, please contact Senior Services Department staff at 413-587-1232. Online information is available at: https://www.northamptonma.gov/2066/Senior-Tax -Work -Off-Program For applications and deadlines for the Veterans Tax Work-Off Program, please contact Veterans Services Department staff at 413-587-1082. Online information is available at: https://www.northamptonma.gov/1455/Veteran-Property-Tax -Work -Off-Program / SENIOR TAX WORK OFF PROGRAM Overview The Senior Citizen Tax Work Off Program is open to senior citizens (60 years of age and older) who own property in and pay real estate taxes to the City of Northampton. The program participant’s name must appear on the property deed. Participants must complete 117 hours of service in the program year, which runs from January 1 to October 31. A $1,500 property tax credit minus the required withholdings will be applied to the participant’s real estate tax bill in the following fiscal year, not current year’s property tax bill. Applications are available in November of each year. Program Requirements Participants should work the required 117* hours of service to receive the total. Hours worked may not be shared with another family member. Each individual should fulfill the total hours of service obligation. However, the City of Northampton, based on need, may place the participant in more than one (1) job in order to fulfill the total hours. *To receive the maximum $1,500 tax credit participants must work 117 hours. Working less than 117 hours results in a pro-rated tax credit based on the number of hours worked. City of Northampton Eligibility Criteria Income Guidelines Household Size and TOTAL GROSS Annual Income Household Size Maximum Income 1 $53,200 2 $60,800 3 $68,400 4 $76,000 5 $82,080 6 $88,160 *To receive the maximum $1,500 tax credit, participants MUST work 117 hours. Working less than 117 hours results in a pro-rated tax credit based on the number of hours. / (Income guidelines FY19 State Median Income Guidelines) Compensation $12.75 per hour (MGL Ch.59 Section 5K) Participants will receive abatement for up to 117* hours of service. Any hours worked beyond the 117 hours cannot be accumulated for the Tax Work Off Program. Maximum amount of abatement is $1,500 per person per fiscal year. Money earned through the Tax Work Off Program is reportable income for federal taxes only. Participants will receive a W-2 form for the amount of money earned through the program. Taxpayer must: Be sixty (60) years of age or older as of January 1, 2020 Only one (1) tax credit per family per calendar year is allowed All hours of work must be completed by the participant. No other person can work on the senior’s behalf to fulfill hours Own and occupy the property as his/her principal residence Possess and identify employable skills Complete the application and provide necessary income verification Provide annual income eligibility verification for continuing participation in the program Complete a CORI check and/or provide references if required by the work site Be interviewed for job placement by Northampton Senior Services Director or designee Any person found guilty of having committed a criminal act involving the City or any of its officers or employees shall be ineligible to participate in the program. Job Placement for a Tax Credit Position Individuals will be chosen based on the best match between the applicants qualifications and the skill requirements of each job Applicants will be interviewed by the department supervisor of the position for which they have been placed. Participants must work on site. There will be a two (2) week probationary period to assess the appropriateness of the placement Program participants may not work for relatives who are City employees Individuals previously chosen for the program may make re-application in subsequent years. No applicant is guaranteed a position. A lottery system may be used if there are more applicants than available positions Time sheets will be filled out by the department supervisor each day that is worked. A final accounting of time worked will be submitted to the Senior Services Director or designee by the supervisor. Once verified, the Senior Services Director will submit to the Assessor for the abatement based on the number of hours worked. The policy of the City of Northampton is to achieve equal opportunity in employment and selection by the employment of individuals who meet the physical and mental requirements of the job to which they have been assigned, with reasonable accommodation, and who have the education, training and experience, established and necessary for the performance of the job, without regard to race, creed, color, sex, age, national origin, disability, veterans status, sexual orientation, or other factors unrelated to the ability to perform the requirements of the job. Deadline Dates: Application is made available to participants December 2, 2019. / Application and supporting financial information for January 1, 2020 – October 31, 2020 Program year deadline by: December 13, 2019 Participants qualifying for the Program will be notified by: January 10, 2020 Senior participants will be interviewed by the Senior Center Director or her designee, in January 2020 for job placement. Veteran’s will be interviewed by the Veteran’s Services Director or his designee. Job site supervisor will interview participant as soon after placement as possible Work may commence for participants after interviews have been completed and participant has been assigned. Work schedule will be determined by work-site supervisor and participant. If you are applying, the application and supporting financial eligibility documentation MUST be submitted for the application to be complete and processed. Supporting financial records can be emailed to mwestburg@northamptonma.gov or dropped off or sent via mail to Director, Seniors’ Center, 67 Conz St., Northampton, MA 01060. Forms can be obtained at the Assessor’s Office at City Hall, 210 Main St., Northampton, MA 01060, and the Northampton Senior Services and Senior Center, 67 Conz St., Northampton, MA 01060. Download an Application (PDF) Apply Online Program Guidelines (PDF) Tax Workoff Program Video Mayor's Report video regarding Senior & Veteran Tax Workoff Program If you are interested in viewing the video of the Mayor's Report regarding the Senior & Veteran Tax Workoff Program visit the YouTube website Northampton Senior Citizen Tax Work Off Program Policy Guidelines - 2020 The Senior Citizen Tax Work Off Program is open to senior citizens (60 years of age and older) who own property in and pay real estate taxes to the City of Northampton. The program participant’s name must appear on the property deed. Participants must complete 117* hours of service in the program year, which runs from January 1, 2020 to October 31, 2020. A $1,500 property tax credit minus the required withholdings will be applied to the participant’s real estate tax bill in the following fiscal year, not current year’s property tax bill. Applications are available in November of each year. Program Requirements Participants must work the required 117* hours of service. Hours worked may not be shared with another family member. Each individual should fulfill the total hours of service obligation. However, the City of Northampton, based on need, may place the participant in more than one (1) job in order to fulfill the total hours. City of Northampton Eligibility Criteria Income Guidelines Income guidelines Massachusetts Median Income Level Household Size and TOTAL GROSS Annual Income Household Size Maximum 1 $53,200 2 $60,800 3 $68,400 4 $76,000 5 $82,080 6 $88,160 *To receive the maximum $1,500 tax credit, participant MUST work 117 hours. Working less than 117 hours results in a pro-rated tax credit based on the number of hours. Compensation $12.75 per hour (Chapter 59 section 5K) Participants will receive abatement for up to 117 hours of service. Any hours worked beyond the 117 hours cannot be accumulated for the Tax Work Off Program. Maximum amount of abatement is $1,500 per person per fiscal year. Money earned through the Tax Work Off Program is reportable income for statutory payroll taxes only. Participants will receive a W-2 form for the amount of money earned through the program. Taxpayer must: Be sixty (60) years of age or older as of January 1, 2020. Only one (1) tax credit per family per calendar year is allowed All hours of work must be completed by the participant. No other person can work on the senior’s behalf to fulfill hours Own and occupy the property as his/her principal residence Be current with property tax and water/sewer payments Possess and identify employable skills Complete the application and provide necessary income verifications Provide annual income eligibility verification for continuing participation in the program Complete a CORI check and/or provide references if required by the worksite Be interviewed for job placement by Northampton Senior Services Director or designee Job Placement for a Tax Credit Position Individuals will be chosen based on the best match between the applicant’s qualifications and the skill requirements of each job. There is no guarantee that a placement can be matched with a participant based on worksite needs and skills of the participant. Applicants will be interviewed by the department supervisor of the position for which they have been placed There will be a two (2) week probationary period to assess the appropriateness of the placement Program participants may not work for relatives who are City employees Primary consideration will be given to first time applicants. Individuals previously chosen for the program may make re-application in subsequent years. No applicant is guaranteed a position. A lottery system may be used if there are more applicants than available positions Time sheets must be signed off by the department supervisor each day that is worked. A final accounting of time worked will be submitted to the Senior Services Director or designee by the supervisor. Once verified, the Senior Services Director will submit to the Assessor for the abatement based on the number of hours worked. Deadline Dates: Application and Financial Information available to interested participants by November 1, 2019 Application and Financial Information for January 1, 2017 – October 31, 2017 Program year deadline by: December 13, 2019 Participants qualifying for the Program will be notified by: January 10, 2020 Senior participants will be interviewed by the Northampton Senior Services Director or designee in January for job placement. Veteran’s will be interviewed by the Veteran’s Services Director or designee Job site supervisor will interview participant as soon after placement as possible Work may commence for participants after interviews have been completed and participant has been assigned. Worksite schedule will be determined by worksite supervisor and participant.