Personal Exemptions

An exemption is a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws.  The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision.  Exemptions are granted for one year only and an application must be filed to receive the exemption each year.

Your exemption application must be filed with the Board of Assessors within 3 months of the date the actual tax bill for those taxes were mailed.

Blind Exemption (Clause 37A)

Applicants must meet the following requirements to be eligible for a Blind - Clause 37A exemption:

  • Have been declared legally blind as of July 1st.
  • Applicant must be registered with and obtain a certificate from the Massachusetts Division of the Blind as of July 1st or present a letter from their physician stating that the applicant was legally blind as of July 1st.
  • Have owned and occupied the property as of July 1st.
  • Exemption Amount: $500.

For the Blind Exemption Application please click here

For further information please refer to the Taxpayer’s Guide to Local Property Tax Exemptions for Legally Blind Persons provided by the Massachusetts Department of Revenue.

 

Elderly Exemption (Clause 41C)

Applicants must meet the following requirements to be eligible for an Elderly - Clause 41C exemption:

  • Have reached their 68th birthday prior to July 1st or if the property is jointly owned with a spouse, either      spouse has reached his/her 68th birthday prior to July 1st.
  • Have owned and occupied the property as a primary domicile as of July 1st.
  • Have been domiciled in the Commonwealth for the preceding ten years and have owned and occupied said property or other real property in the Commonwealth for five years.
  • Provide a birth certificate and required financial documentation.
  • Income verification - if single, gross income cannot exceed $24,444. If married, gross income cannot exceed $29,776.
  • Total Asset verification - if single, the whole estate both real and personal, minus the value of the domicile, cannot exceed $42,910. If married, the combined whole estate cannot exceed $45,988. Whole estate includes savings, stocks, bonds, and other real estate but does not include the assessed valuation of your residence, if it is of three dwelling units or less.
  • Exemption Amount: $1,000.

For a more detailed explanation of the qualifications and requirements please click here and for the Senior Exemption Application please click here

For further information please refer to the Taxpayer’s Guide to Local Property Tax Exemptions for Seniors provided by the Massachusetts Department of Revenue.

 

Surviving Spouse (Widow/Widower), Minor Child of a Deceased Parent
& Elderly (Clause 17D)

Applicants must meet the following requirements to be eligible for a Clause - 17D exemption:

  • Have owned and occupied the property as of July 1st.
  • Have owned and occupied the property for 5 years.
  • Total Asset verification - if single, the whole estate both real and personal, minus the value of the domicile, cannot exceed $61,301. Whole estate includes savings, stocks, bonds, and other real estate but does not include the assessed valuation of your residence, if it is of three dwelling units or less.
  • Provide the death certificate for the deceased spouse, which must be dated prior to July 1st (Surviving Spouse).
  • Provide a birth and/or death certificate and required financial documentation.
  • Have reached the age of 70 and have owned the property for at least 5 years (Elderly).
  • Exemption Amount: $175.

For a more detailed explanation of the qualifications and requirements please click here
For further information please refer to the Taxpayer's Guide to Local Property Tax Exemption Surviving Spouse and Minor Child of a Deceased Parent & Elderly and for the Surviving Spouse or Minor Child of a Deceased Parent & Eldery click here

Veteran with Service Connected Disability (Clause 22)

Applicants must meet the following requirements to be eligible for a Veteran - Clause 22 exemption:

  • Have at least a 10% service connected disability.
  • Have owned and occupied the property as of July 1st.
  • Have lived in Massachusetts 6 months prior to entering service.
  • Have lived in Massachusetts for five consecutive years before filing for clause.
  • Must have certificate of proof from the Veterans Administration.
  • Exemption Amount Granted: Minimum $400 (most exemptions), maximum full exemption.

For the Veteran Exemption Application please click here

For further information please refer to the Taxpayer’s Guide to Local Property Tax Exemptions for Veterans provided by the Massachusetts Department of Revenue.