A tax exemption is a discharge from the obligation to pay part of a real estate tax. State law determines exemption amounts and eligibility requirements. For example, if a person meets all the requirements of a particular exemption, he or she will receive the tax reduction allowed for that exemption. Application for exemption must be made annually.
The Board of Assessors mails applications to prior applicants in August. Applications must include all information requested, the signature of the applicant, and must be filed with the Board of Assessors on or before April 1, or 3 months after actual (not preliminary) tax bills are mailed for the fiscal year if later. The Board of Assessors will act on the application within three months of receipt. The exemption amount is usually used to reduce the balance of the 3rd and 4th quarter tax bills. Brochures are available in our office describing each exemption. Brochures are also available on the Massachusetts Division of Local Services Website.