Assessing Office

Tax Credits

Tax Credits are deductions from the tax due. The following tax credit options are available in Amherst. Applications are available in the Assessing Office. Bring your DD 214 form.

Criteria	Tax Credit
Paraplegic, double amputee owning specially adapted homesteads with VA Assistance	Tax Exempt
Totally & permanently disabled veterans, spouses or widows, and the widows of veterans who died or were killed.	$1,400
War Service Credit	$300

Qualifying Criteria

Physically Handicapped: To qualify, a person must be discharged from military service of the United States under conditions other than dishonorable, or be an officer who is honorably separated from military service, and who is totally & permanently disabled as a result of service connection and is either:

• A double amputee of the upper or lower extremities or any combination thereof;
• Paraplegic;
• Blinded in both eyes with a visual acuity of 5/200 or less.

And

• Owns a specially adapted home which was V.A. assisted acquired; or
• Acquired using proceeds from the sale of a previous V.A. assisted home.

Service-Connected Total Disability: To qualify, a person or officer must have been honorably discharged from the military service of the United States and has a total and permanent service-connected disability, or is a double amputee or paraplegic as a result of a service-connected injury.

War Service Credit: To qualify, a person must have served not less than 90 days in the armed forces of the United States in any qualifying war or armed conflict from the Spanish War beginning on April 21, 1898 through to the recent Desert Storm (must provide the Southwest Asian Medal). Please check with the Assessing Office for a list of the conflicts covered under this Tax Credit.