Veterans Tax Work Off Program

Overview 

The Veteran Tax Work Off Program is open to a veteran, as defined by MGL Ch. 4 § 7 clause 43, who owns property in and pays real estate taxes to the Town of Ludlow. The program participant’s name must appear on the property deed. The program year runs from February 1 to November 30. 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 for additional years will be available in November of each year.

Program Requirements

Participants should work the required 111 hours* of service. (Hours are based on the current minimum wage up to $1500) MGL Ch. 59 § 5N, “Allowing an approved representative for persons physically unable to provide such services to the city or town. Approved representative is defined as a spouse living in the household or child living i n the household.” This representative must be approved by the Veterans Services Director. 

Each individual must fulfill the total hours of service obligation. However, the Town of Ludlow, based on need, may place the participant in more than one (1) job in order to fulfill the total hours. Individuals will be credited for any hours worked even if the 111 hours are not fulfilled.

*To receive the maximum $1,500 tax credit participants must work 111 hours. Working less than 111 hours results in a pro-rated tax credit based on the number of hours worked.

Eligibility Criteria:

· Be a veteran of the United States armed forces (a form DD214 is required) or the spouse of a veteran where the veteran is deceased or has a service-connected disability.

· Own and occupy the property as his/her principal residence.

· Possess and identify employable skills.

· Complete the application and provide all necessary verification.

· Complete a CORI check and supply references (necessary for some placements).

· Interview with Veterans’ Services Board (3- member panel) 

· Only one (1) tax credit per family per calendar year is allowed. (This includes the senior abatement program. 

· All hours of work must be completed by the participant and at the job site. 

· Any person found guilty of having committed a criminal act involving the town or any of its officers or employees shall be ineligible to participate in the program.

Compensation:

Current state minimum as of January 1 of program year.  (MGL Ch. 59 §5N) (as of Jan. 1, 2021)

Participants will receive abatement for up to 111 hours of service. Any hours worked beyond the 111 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.

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

· 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 town employees

· Eligible senior citizens who are veterans can elect to apply to either the veterans’ or Senior citizens’ tax work-off plans.

· Primary consideration will be given to first time applicants. Individuals previously chosen for the program may re-apply. 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 on a weekly or monthly basis and submitted to the Veterans Services Director. A final accounting of time worked will be submitted to the Assessor.

*The Town of Ludlow is an EOE/AA Employer. All Applicants will be considered for employment without alterations to race, color, religion, sex, sexual orientation, gender identity, national origin, veterans or disability status.