Massachusetts law provides for an exemption from local property taxes for certain qualifying organizations. Not all organizations will qualify for this exemption, and not all properties of qualified organizations will be eligible for exemption. By law, the burden of establishing entitlement to an exemption falls upon the person or organization seeking the exemption.
The exemption application must be filed with the Board of Assessors on or before the date the first installment payment of the actual tax bill (issued after the tax rate is set) mailed for the fiscal year is due. Applications must be filed within 3 months of the date the bill for those taxes were mailed.
Literary, Benevolent, Charitable, Scientific or Temperance Organizations (Clause 3)
Literary, benevolent, charitable, scientific or temperance organizations must meet the following basic requirements before applying for an exemption:
- Must be a charitable corporation or a Massachusetts charitable trust.
- Must file a State Form 3ABC listing all property that they own or hold for these purposes on January 1st.
- Must own and occupy the property at issue for its charitable purposes on July 1 of the tax year.
Occupancy may be established as follows:
a) Real property occupied on July 1 by the organization for its charitable purposes, provided those purposes are regarded as charitable under Massachusetts local taxation law, OR
b) Real property occupied on July 1 by other charitable organizations, for their charitable purposes, provided those purposes are regarded as charitable under Massachusetts local taxation law, OR
c) Real property purchased by the organization on or before July 1 with the purpose of removal thereto, until such removal, but not for more than two years after such purchase.
For the Statutory Exemption Application please click here.