Statutory Exemptions

An exemption releases an individual from the requirement to pay all or a fraction of their property tax obligations. Applications for personal exemption are due within 3 months of the mailing date of the first actual tax bill. Applications for tax exemptions can be obtained from the assessor’s office. The deadline for filing an application is April 1.

Exemptions are available to those individuals that meet the various requirements in the following categories:

Clause 17D – Aged, Widow, Widower – ($305.08)

WIDOW WIDOWER:
Any age, widow status as of July 1, of the tax year the exemption is being filed.

AGED PERSON:
70 years old as of July 1, of the tax year the exemption is being filed and owned and occupied property for 5 years.
No Income Requirements

Assets of July 1 CANNOT EXCEED $62,205 (excluding value of property)

Widow Widower needs copy of spouse’s death certificate.
Aged Person – copy of birth certificate is needed.

All assets should be brought in to be verified (bank books, statements, etc.)

TRUSTS – PROPERTY HELD IN TRUST: ANY CHANGES TO BENEFICIARIES – PLEASE PROVIDE COPY OF NEW SCHEDULE OF BENEFICIARIES WITH APPLICATION.

Clause 18 – Hardship

 REQUIREMENTS:

1. Own and occupy the Real Estate as of July 1 of the tax year, the exemption is being filed.
2. Unable to pay taxes due to: a. Age b. Infirmity c. Poverty (All three are required.)

DOCUMENTS REQUIRED

1. Documentation of Financial Hardship

a. Social Security income verification
b. W-2 forms
c. Rent receipts
d. Unusual circumstances including extraordinary expenses

2. Documentation of Medical Hardship

a. Verification from doctor or hospital
b. Receipts for medical bills, etc.
c. Verification of age and work history
(All three are required.)

FINANCIAL REQUIREMENTS
No limit on income or assets. Applicant will be asked to complete forms outlining:

a. Size of household
b. Names, ages, job descriptions, and salaries of adult children
c. Financial aid, if any, from adult children
d. Rental income
e. Outstanding mortgages, etc.

PLEASE NOTE:
Having income or assets will not automatically disqualify applicant from receiving this exemption. Each applicant is reviewed individually with attention given to the circumstances of his/her case.

CLAUSES 22, 22A, 22B, 22C, 22D, 22E, AND PARAPLEGIC- Disabled Veteran

The above tax exemption clauses release an individual from the requirement to pay all or a fraction of the taxes assessed on their real property. These clauses provide exemptions from $400.00 up to $2500.00 for qualified veterans and their spouses (or surviving spouses).

Application must be filed annually with the assessor’s office after the actual bill is mailed. If there are any questions, please contact the Assessors Office.

REQUIREMENTS:

  1. Applicants must have been residing in Massachusetts six months before entering the service or have lived in the Commonwealth for at least 5 years before filing for the exemption.
  2. The veteran must occupy the property as his or her domicile on July 1 of the tax year the exemption is being filed.
  3. The veteran must have at least 10% service-connected disability.

ALSO EXEMPT:

  • Purple Heart Recipient
  • Surviving Spouses of Qualified Veterans
  • Fathers & Mothers of Veterans who lost their lives in War Service
  • Surviving spouses of Veterans WWI who remained unmarried
  • Veteran who suffered permanent loss of use of 1 foot, 1 hand, or 1 eye, or who have received the Congressional Medal of Honor, Distinguished
  • Service Cross, or Air Force Cross.

Veteran with 100% service connected disability, and incapable of working.

Paraplegics – total exemption of Real Estate Taxes (Or Widow of Paraplegics)

SURVIVING SPOUSES OF DISABLED VETERANS ACTS of 2000

Exemptions available to disabled veterans other than those who qualify for the basic $400 exemption under G.L. CH. 59 S5(22) have been extended to their surviving spouses regardless of martial status)

Surviving spouses of service members or guardsmen who died from injury or disease Due to being in combat zone or who are missing in action and presumed dead due to Combat on or after 9/11/01.

Clause 37A – Blind ($500.00)

REQUIREMENTS:

Must own and occupy the Real Estate as of July 1, of tax year the exemption is being filed.

Must be declared legally blind by doctor and registered with the Commission of the Blind as of July 1st of the current tax year that the applicant is filing the Exemption for.

Clause 41A – Tax Deferral – (PLACES LIEN ON PROPERTY WITH 4% INTEREST)

REQUIREMENTS:

Can’t defer more than 50% of Applicants share of full/fair cash value 65 years or older
Own or occupy Real Estate 5 years as of July 1, of the tax year
Resident of Mass at least 10 years
Annual income not to exceed $40,000
Can also file for other statutory exemptions if qualified

Clause 41C – Elderly ($500.00)

REQUIREMENTS:

Reached the age of 70 as of July 1 of the tax year the exemption is being filed. (Copy of birth certificate required)

Owned and occupied Real Estate as of July 1 of the tax year the exemption is being filed.

Owned and occupied any Real Estate in Massachusetts at least 5 years; and resided in Massachusetts for the past 10 years.

A gross income of previous calendar year the exemption is being filed. (Social Security, Pensions, Wages, Interest, Dividends, and Rents) not exceeding

$20,216.00 If single or ** $23,329.00 If married

*A whole estate, excluding the value of the property, not exceeding

$43,543.00 If single

$46,654.00 If married

*Residential properties containing four or more units or commercial units will have a portion of the value of these units included in the whole estate calculation. Other properties owned will be included in the whole estate calculation.

**Certain Social Security exclusions not identified in this text may make you eligible. Please contact the Assessor’s Office for further information.

Clause 42 – NBPD / NBFD Spouse

REQUIREMENTS:

Surviving Spouse, (until remarried) of a Police Officer or Firefighter killed in the LINE OF DUTY.

Real Estate is owned/occupied as of July 1st of the tax year the exemption is being filed, by Surviving Spouse.

Total amount of Taxes Exempted.

Clause 43 – NBPD / NBFD Children

REQUIREMENTS:

Surviving Minor Children of Police Officers or Firefighters killed in the Line of Duty.

Real Estate owned and occupied by them as their DOMICILE on July 1, of the tax year the exemption is being filed.

Total amount of Taxes Exempted

Clause 50 – In-Law Apartment

REQUIREMENTS:

Owner of Real Estate as of July 1 of the year the exemption is being filed provides housing for person 60 years or older who is not the owner.

Amount exempted is value of living area of in-law apartment, (up to $500.00).

A person applying for said exemption shall furnish to the assessors a certificate from the local housing authority which states that said improvements are necessary to provide housing for a person at least sixty years old. Said certificate shall be furnished each year. This exemption shall terminate when the premises are no longer occupied by such an elderly person in need of housing.

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