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THE SAUGUS ADVOCATE – FriDAy, MArCH 15, 2024 Page 19 OBITUARIES Clement Viscarello O f Saugus. Born on September 20, 1934 and passed away peacefully in his sleep surrounded by family in his home in Saugus, on March 5. He made the most of his 89 years as a devoted husband to Barbara (Aleckna) Viscarello. The son of the late Clement and Vivian Viscarello, he spent his childhood between Chelsea, MA and Rowley, MA before eventually joining the Army in 1953. He very proudly served our country based in Germany. He returned home and met Barbara with whom he would spend the rest of his life. They were married in 1958. Clement worked at Mass Electric Construction Company for his entire career, rising through the ranks to a significant Cost Estimator role where he oversaw multimillion-dollar construction projects around the world. He even once excitedly flew on the Concorde. Though his greatest joy would be raising his children and grandchildren. “Papa Clem” could fix anything, whether it be a crack in the wall with his treasured toolset or one of life’s little dilemmas by drawing on an endless treasure trove of wisdom. He taught everyone around him how to work hard, love harder, and take care of themselves and one another. He watched the New England Patriots every Sunday, loved reading western novels, and driving his boat “Emmanuel” on the lake in Windham, NH. It was there that he and Barbara shared their second home, dubbed “The Cottage,” with their kids and grandkids for decades during the summer. In later years, he enjoyed winters in Ft. Lauderdale, FL with Barbara, absorbing the sunlight poolside and walking the beach. A man of unshakable faith, “Papa Clem” attended church with the consistency of watching those Pats games. He didn’t just listen to the Word; he quietly lived it for everyone around him to see and feel. Leading by example, he embodied everything a family man should be, and he will be missed by everyone who had the great gift of knowing him. His family thanks him for everything. Mr. Viscarello is survived by his children; Kenneth and his wife Anna (Raffa) Viscarello of NH, Kimberly Bruno and her husband Patrick of Melrose, Cheryl Yetz and husband Douglas Simpson of TX. He was the proud grandfather of Rick Florino, Amanda Thompson, Alyssa Bruno, Hunter Viscarello and Carson, great grandfather to Logan, Ripley, Summer and Rocky. Mr. Viscarello is the brother-inlaw of Donna Griffith and uncle to Holly Estrella. Relatives and friends were invited to attend visiting hours in the Bisbee-Porcella Funeral Home, Saugus, on Friday March 8. A funeral service was held Saturday in the New Hope Assembly, 9 Assembly Dr., Saugus. Interment followed at Puritan Lawn Memorial Park, Peabody. In lieu of flowers, donations may be made to the Lupus Foundation Gulf Coast Chapter at https://inmemoryofclemviscarello.funraise.org/ or New Hope Assembly, 9 Assembly Dr., Saugus, MA 01906. Janet E. (Strout) Larkin O f Saugus. On March 3, 2024, at age 89. Janet was the beloved wife of David L. Larkin with whom she shared 68 years of marriage. Devoted mother of the late David B. Larkin, 2023 Senior Circuit Breaker Tax Credit F or tax years since January 1, 2001, senior citizens living in Massachusetts have been eligible to claim a refundable tax credit on their state individual income tax return for real estate taxes they paid with respect toMassachusetts residential real estate that they own or with respect to rent that they paid, both relating toproperty that is occupied as the principal residence.The maximum credit allowed is $2,590 for calendar year 2023!! Eligible taxpayers who own their property may claim a credit equal to the amount by which their property tax payments in calendar year 2023 including water and sewer debt charges, exceed 10% of their total income for calendar year 2023.Taxpayers residing in cities or towns that do not include water and sewer debt service in their property assessments may claim, in addition to their real estate tax payments, 50% of the water and sewer use charges actually paid during the year. Renters may claim a credit in the amount by which 25% of their rent paid in calendar year 2023 exceeds 10% of their total income. For purposes of determining “total income”, taxpayers must include all taxable income as well as exempt income such as social security income, U.S. Treasury interest income, municipal pension income, etc. To be eligible for the tax credit, a taxpayer must be 65 years old on or before December 31, 2023. For joint filers, it is sufficient that only one of the individuals meet this requirement. Furthermore, a taxpayer must not be claimed as a dependent on another taxpayer’s tax return. The property in question must be located in Massachusetts and must be the taxpayer’s primary residence. The taxpayer’s total income may not exceed $69,000 for a single filer, $86,000 for someone filing as a head of household, and $103,000 for taxpayers filing married jointly. No credit is allowed for a married taxpayer filing a separate return. The assessed valuation of the real estate in question cannot exceed $1,025,000 as of 1-1-23. Taxpayers who are eligible for the credit in calendar year 2023 must file Schedule CB, Circuit Breaker Credit along with their Mass return. Taxpayers who do not normally file a Mass return may be interested in filing in order to claim the “refundable” tax credit. If you were a renter during calendar year 2023 and you received any federal and/or state subsidy, or you rented from a tax-exempt entity, you do not quality for the Circuit Breaker Credit. The maximum credit for prior years was only $1,200. This recent change in the Massachusetts tax law was a big boost to seniors. Tax credits received by eligible taxpayers are not considered income for the purpose of obtaining eligibility or benefits under other means-tested assistance programs including food, medical, housing and educational assistance programs. See TIR (Technical Information Release) 16-8 for more information. For more information, you may also contact the Massachusetts Department of Revenue Customer Service Bureau at 617-887-MDOR (or toll free at 1-800-392-6089). Joseph D. Cataldo is an estate planning/elder law attorney,Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation. Steven R. Larkin of Florida, Lisa Peterson and her husband Mark of Saugus. Loving sister of Carl Strout and his late wife Pamela, and the late Lewis Strout and his surviving wife Marilyn. Cherished grandmother of David, Christiana, Constantina, Mariah, Jennifer, Erik, and Heather. Adored great-grandmother of twelve. She is also survived by numerous nieces and nephews. Relatives and friends were invited to gather during visiting hours and funeral at Robinson Funeral Home, Melrose on Thursday, March 14. Gifts in her memory may be made to the Shriners Hospital for Children, 51 Blossom St., Boston, MA 02114 Josephine (Castelluccio) Riggillo O f Saugus, formerly of East Boston. Died on Saturday, March 9th at the New England Medical Center in Boston at the age of 88. She was the wife of the late Joseph M. Riggillo. Born and raised in East Boston, Mrs. Riggillo was the daughter of the late Sarerio and Santina (Muccio) Castelluccio. A resident of Saugus for the past 57 years, Jospehine formerly worked in the accounting department for Sears Roebuck. She also was a former poll worker for the Town of Saugus. Joesphine was a member of the Explores Club of Salem, The Beethoven Society of Melrose and was an avid ball room dancer. Mrs. Riggillo is survived by her three children, Joseph M. Riggillo, Jr. of Saugus, Andrea Riggillo of NH and Marianne Riggillo of Saugus; two grandsons, Thomas and Andrew Buckless; and two brothers, Anthony Castelluccio of Saugus and Jack Castelluccio of ME. Relatives and friends were invited to attend visiting hours in the Bisbee-Porcella Funeral Home, Saugus on Wednesday, March 13. A funeral was held from the funeral home on Thursday followed by a funeral mass in Blessed Sacrament Church, Saugus. Interment in Riverside Cemetery in Saugus. In lieu of flowers, donations in Josephine’s memory may be made to St. Jude Children’s Research Hospital at stjude.org. ~ LEGAL NOTICE ~ SAUGUS BOARD OF SELECTMEN PUBLIC HEARING Notice is hereby given that the Saugus Board of Selectmen will conduct a public hearing on the application of National Grid requesting permission to locate poles, wires, and fixtures, including the necessary sustaining and protecting fixtures, along and across the following public way: Central St. -- To install 1 JO pole on Central St. beginning at a point approximately 65 feet north of the centerline of the intersection of Lincoln Ave .and Central St. Installing one new pole. No # 30868147 Also, for permission to lay and maintain underground laterals, cables, and wires in the above or intersecting public ways for the purpose of making connections with such poles and buildings as each of said petitioners may desire for distributing purposes. This public hearing will be held Tuesday, March 26, 2024, at 7:15 PM, Saugus Town Hall auditorium, second floor, 298 Central Street, Saugus, MA 01906. Debra Panetta, Chairman Janice K. Jarosz, Temp. Clerk March 15, 2024

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