Circuit Breaker: Still Time To File

MAY 2002
- Even though the filing deadline for state income tax returns (April
16) may have passed, you can still file for circuit breaker (CB)
property tax relief. So members, particularly those who normally don’t
file state returns, should not be upset with themselves if they forgot
to apply by April 16. Time has not run out!

For details on the CB and whether you are eligible, refer to the January Voice. You should determine first if you qualify before you proceed any further .

apply for the CB, you need to obtain the 2001 Massachusetts Resident
Income Tax Form 1 booklet, which contains all the forms, worksheets and
instructions you need. The only way to obtain the CB is to file with
the Mass Department of Revenue - not at your local assessor’s office,
where you may also apply for a property tax abatement.

that you are not required to submit tax bills, rent receipts, water and
sewer bills and other records, with the CB forms. But you must keep all
the records if there are any questions in the future.