HomeMy WebLinkAbout2009-11-05-COD-ltr
2009-11-05-COD-ltr
From:michael martignetti <mmartignetti@rcn.com>
Sent:Thursday, November 05, 2009 9:36 AM
To:Linda Vine; 'Jennifer Williams'; 'Cusack, Susan'
Cc:'Garry Rhodes'; vbuckley@rcn.com; 'Janet Perry'; 'Hank Manz';
'Francine
Stieglitz'; 'Leonard Morse-Fortier'; 'Charles Burt Cole'; 'julie miller';
'Janice
Cyr'
Subject:Three Matters To Discus
Hi Linda,
Hi Linda,
Following are a few issues that need discussion amongst the COD and your
assistance:
1. New Inventory of ADA Compliance in Lexington:
a. Jennifer Williams and I have volunteered to bring the ADA Inventory into
the 21st Century - meaning
online with photos. As we have been reviewing the current data we realize
that it is a job that is much
bigger than we can handle. Essentially we need to start over (using the
current inventory as a
guide) recording which projects have already been or are yet to be completed.
Some of the buildings
that were on the inventory either don't exist (DPW) or are slated for major
renovations (the White
House & East Lexington Library).
b. We would like to know if we could use a portion of the annual $50K that is
allotted in the town
budget for accessibility matters towards hiring a professional to assist us
with updating the ADA
Inventory. If that is not possible is there someone already on staff that we
could tutor in ADA
compliance and they could assist us, lastly, perhaps students could assist as
part of their community
service responsibility?
2. Asking the Board of Assessor's what their position on exemption from auto
excise tax is:
a. There is an inconsistency in how the Dept. of Revenue (DOR) interprets the
same law that exempts
qualifying individuals with disabilities from exemption from auto sales tax
and auto excise tax.
b. The same law applies to both MGL Chapter 60A Section 1
http://www.mass.gov/legis/laws/mgl/60a-
1.htm and the same form needs to be submitted for both - Form MVU 33 -
http://www.mass.gov/Ador/docs/dor/Forms/MVU/PDFs/mvu_33.pdf .
c. The confusion is over the section of the law that states that - " The
excise imposed by this section shall
not apply to a motor vehicle owned and registered by a veteran, ... nor to a
motor vehicle owned and
registered to any person who has suffered loss, or permanent loss of use of,
both legs or both arms; nor
to a motor vehicle owned and registered to any person who has suffered
permanent impairment of
vision of both eyes of the following
status: central visual acuity of 20/200 or less in the better eye, with
corrective glasses, or central visual
acuity of more than 20/200 if there is a field defect in which the peripheral
field has contracted to such
an extent that the widest diameter of visual field subtends an angular
distance no greater than twenty
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2009-11-05-COD-ltr
degrees in the better eye. This exemption shall apply to not more than one
motor vehicle owned and
registered for the personal, noncommercial use of such veteran or person.
After the assessors have
allowed an exemption under this paragraph no further evidence of the existence
of the facts required by
this paragraph shall be required in any subsequent year in the city or town in
which the exemption has
been so allowed; provided, however, that the assessors may refuse to allow an
exemption in any
subsequent year if they become aware that the veteran or person did not
satisfy all of the requisites of
this section at the time the exemption was first granted."
The particular sentence -" any person who has suffered loss, or permanent loss
of use of, both legs or
both arms;..." is the key to the misunderstanding. The DOR seems to be the
agency that interprets the
meaning of this sentence; however, the DOR is more liberal in their
interpretation when it applies to
exemption from auto sales tax to the state vs. their interpretation of
exemption of auto excise tax when
it applies to local town revenues. We have discussed this matter with the
Lexington Assessor's office
(Sandra Pentedemos) and they have received this statement from the DOR which
we do not agree with -
From: Mitchell, Mary \[mailto:mitchellm@dor.state.ma.us\] On Behalf of DOR DLS
Law
Sent: Friday, October 23, 2009 11:17 AM
To: Sandra Pentedemos
Subject: 2009-1364 RE: Handicap Non-Veteran - Exemption of Motor Vehicle
Excise Tax
Sandra,
In regard to handicapped persons, G.L. c. 60A §1 exempts a non-veteran who has
suffered (a) loss, or
permanent loss of use of, both legs or both arms, or (b) a permanent vision
impairment of both eyes of a
certain magnitude. In our view, as used in the statute, "loss of use" is the
constructive equivalent of an
actual loss. Therefore, if an applicant has not suffered an actual loss of
both legs or both arms, a
physician's letter would have to certify that he or she has suffered a
permanent and complete loss of
use of both legs or both arms. Any determination with respect to the
qualification of a particular
applicant must be made by the board of assessors. If you feel you need
additional information to
determine if the statutory standard has been met, you should request a more
specific written statement
from the applicant's physician that assists you in determining whether he or
she has suffered a
permanent and complete loss of use of both legs or arms.
Mary C. Mitchell, Tax Counsel
Bureau of Municipal Finance Law
Division of Local Services
Massachusetts Department of Revenue
(617) 626-2400
DLSLAW@dor.state.ma.us
It is our understanding that (using the same law) the RMV (with the blessing
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2009-11-05-COD-ltr
of the DOR) when
considering if a disabled applicant applies for exemption from auto sales tax
- needs to complete Form
MVU 33 and that the rule of thumb the RMV uses is 80% loss of use of two limbs
or more. We know of
towns that use this same standard to exempt qualifying disabled individuals
from auto excise tax.
d. Linda - we need you to look into this matter and then ask the Lexington
Board of Assessors where
they stand on the exemption from auto excise tax.
Originally the law was created to give the disabled a financial break because
they often have to spend
tens of thousands of dollars to adapt their vehicles for handicapped use
(lifts, ramps, wheelchairs,
steering & breaking controls,etc). Our hope is that the Lexington Assessors
will allow the exemption and
that it will be permanent if the applicant's condition either remains the same
or deteriorates and that
the standard that they use should not be arbitrary, but consistent and fair.
We hope that they will use
the same standard as the RMV which is simply the submittal of the Form MVU 33.
3. A Lexington Commission on Disability - web page to link to the town site
- with the ability for Lexington individuals & families with disabilities to
register (with full contact info
and email) so that news can be sent and grievances can be received.
a. Many other Lexington commissions, committees or boards have elaborate links
to their web page and
we should as well.
b. We think an online registry would be helpful so that we know what the
disabled population is in
Lexington and that we have a way of communicating with them.
b. It is important to have someone on staff that checks the site at least
weekly - to gather information
and respond to grievances or questions.
c. Jennifer Williams and I can work on the creation of the COD web page with
the help of the town's IT
person, but we need a town employee to maintain and check the site for
responses.
The above needs to be discussed and authorized by the COD before any action is
taken. Perhaps it can
be on today's agenda.
Michael Martignetti & Jennifer Williams
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