Exemptions
Exemption applications must be filed each year by April 1st.
Eligibility requirements for exemptions must be met as of July 1st.
In most circumstances, you may only receive one exemption per household. If you do qualify for more than one exemption, you will receive the one that provides the greatest benefit.
You must own and occupy the property as your domicile. If you hold a life estate in the domicile, you are a qualified owner for an exemption.
Senior, Surviving Spouse, and Surviving Minor Exemption- Clause 17C
- $175.00 exemption amount
- Exemption intended for surviving spouses (that never remarry), minors without parents, or seniors 70 years or older.
- If applying for this exemption as a senior, applicant must have owned and occupied the property for ten years.
- Must supply copies of 2022 Federal Income Tax Return and/or 2022 Social Security Statement, copies of bank statements for all checking and savings accounts as of July 1st, 2023, copies of all asset information (pensions, CD's 401k's, etc.)
- Senior 17C Application
- Senior 17C Guide
Low Income Senior Exemption- Clause 41C
- $750.00 Exemption Amount
- Exemption intended for low income seniors; 65 and older
- Applicants must have lived in Massachusetts for ten consecutive years, and have owned and occupied a property in Massachusetts for any five years.
- Required income limit of $51,392 if married, and $34,261 if single. These limits include the yearly social security allowance deduction.
- Required whole estate asset limit of $59,674 if married, and $43,399 if single. This does not include cemetery plots and household items.
- Must supply copy of birth certificate with initial application
- Must supply copies of 2022 Federal Income Tax Return and/or 2022 Social Security Statement, copies of bank statements for all checking and savings accounts as of July 1st, 2023, copies of all asset information (pensions, CD's, 401k's, etc.)
- Senior 41C Application
- Senior 41C Guide
Veterans Exemptions- Clause 22
- Clause 22
- $400 exemption amount
- Intended for veterans with at least 10% service-connected disability, or veterans awarded the Purple Heart, or spouses who own the property of the qualifying veteran, surviving spouses of deceased qualifying veterans (and not remarried)
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22A
- $750 exemption amount
- Intended for veterans (or the spouse/surviving spouse) who (1) suffered in the line of duty the loss or permanent loss of use of one foot, or one hand, or one eye or (2) received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross.
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22B
- $1,250 exemption amount
- Intended for veterans (or the spouse/surviving spouse) who suffered in the line of duty the loss or permanent loss of use of both feet, both hands, a hand and a foot, or both eyes.
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22C
- $1,500 exemption amount
- Intended for veterans (or the spouse/surviving spouse) who suffered total disability in the line of duty and received assistance in acquiring "specially adapted housing"
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22D
- Full exemption of property taxes
- Intended for surviving spouses (who never remarry) of military personnel who either (1) were killed, or went missing in action and are presumed to have been killed, or (2) died as a proximate result of injuries sustained or diseases contracted in a combat zone.
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22E
- $1,000 exemption amount
- Intended for veterans (or the spouse/surviving spouse) who have a service connected disability of 100%
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Clause 22F
- Full exemption of property taxes
- Intended for veterans (or the spouse/surviving spouse) who are paraplegics or blind from service connected injuries.
- Must submit VA benefit letter with annual application
- Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
- Must submit DD214 with initial application, and most current VA benefit letter with initial application
- If property is owned by two qualifying veterans, two exemptions may be applied
- Veteran 22 Application
- Veteran 22 Guide
Legally Blind Exemption- Clause 37
- $500.00 exemption amount
- Applicant must submit "Certificate of Legal Blindness" from MA Commission for the Blind with yearly application
- Blind 37 Application
- Blind 37 Guide
Community Preservation Act Surcharge Exemption
- An applicant for the low income or low or moderate income senior exemption must be a natural person, who owns and occupies the property as a domicile as of January 1.
- All co-owners do not have to occupy the property as a domicile for the exemption to be granted.
- The exemption does not apply to residential property owned in whole or in part by a corporation or other business entity.
- The applicant must be 60 or older as of January 1.
Income Limits
Each co-owner of the domicile must meet a household annual income standard for the low income (low income senior exemption Clause 41) or low or moderate income senior exemption to be granted.
1 person $80,080
2 persons $91,520
3 persons $102,960
4 persons $114,400
Annual household income is the income received from all sources regardless of income tax status under federal or state law during the calendar year preceding January 1 by all members of the household 18 or older who are not full time students less deductions for dependents other than a spouse and certain medical expenses.
Assessors may review applications submitted by seniors for a Clause 41 exemption to determine eligibility for the low or moderate income exemption as well.