• Abatements granted by local assessors or earned through the Senior Work Program*;
• Exemptions granted by cities or towns to qualifying veterans, surviving spouses, blind persons and the elderly*;
• Interest charges assessed due to delinquent payments; and
• Betterments or special assessments levied upon the property.

*Do not exclude this amount if it was already reflected on your tax bill and you did not pay it.

Water and Sewer Use Charges Paid
Contact your town official to determine if your community has elected to include water and sewer debt charges in the property tax assessment. Taxpayers residing in communities that do not include water and sewer debt charges in the property tax assessments may include 50% of the actual water and sewer use charges paid during the taxable year. If they have elected to include those charges in the property tax assessment, enter "0" in line 16. If they have not elected to include those charges, enter 50% of your actual water and sewer use charges paid in 2005 in line 16.

If you own a multi-family home, mixed-use property, or your principal residence has a land area in excess of one acre, see TIR 01-19 for information on how to prorate water and sewer use charges.

Back