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 be returned to the Board of Assessors 90 days after the actual tax bill (January 1st) mailing. 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.
ELDERLY (Clause 41C) - $733.64
At least 70 years of age on July 1. Owns and occupies property on July 1 of tax year. Lived in Massachusetts for 10 years and has owned property in Massachusetts for 5 years. Income and assets guidelines apply, so please contact the Assessor's office at (508) 669-5043. More information here:https://www.mass.gov/doc/form-96-1/download
SURVIVING SPOUSE or MINOR CHILD (Clause 17) $305.36
Surviving spouse or w/minor child owns & occupies property as domicile. At least 70 years of age; owned & lived at property as domicile for 5 years. Assets guidelines apply so please contact the Assessor's office at (508) 669-5043 X6 excluding value and unpaid mortgage balance on property. No limitations on annual income for eligibility under Clause 17. More information here: https://www.mass.gov/doc/form-96-2/download
BLIND PERSONS (Clause 37A) - $532.00
Annual proof of blindness by providing either a Certificate from Commission for the Blind attesting to legal blindness or letter from a doctor certifying blindness in accordance with the commission. Blind person owns property as domicile on July1.
More information here: https://www.mass.gov/doc/form-96-3/download
VETERAN (Clause 22) - $425.60
War service disability of at least 10% as determined by Veterans Administration. Veterans who were awarded the Purple Heart. Gold Star Parents. Spouses & surviving spouses of veterans entitled to exemption. More information here: https://www.mass.gov/doc/form-96-4/download
VETERAN (Clause 22A) - $797.99
Suffered loss in line of duty or permanent loss of use of one foot, hand or eye
Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross. If property type other than single family, portion of $774.75. exemption which corresponds to the segment occupied by veteran will be allowed. More information here:https://www.mass.gov/doc/form-96-4/download
VETERAN (Clause 22B) -
Veterans & spouses who suffered loss in line of duty or permanent loss of use of both feet or both hands or eyes. If property type other than single family, portion of exemption which corresponds of the segment occupied by veteran will be allowed. More information here: https://www.mass.gov/doc/form-96-4/download
VETERAN (Clause 22C) -
Veterans & spouses who suffered total disability in the line of duty or received assistance in acquiring “specially adapted housing” owned and occupied as domicile. If property type other than single family, portion of exemption which corresponds to the segment occupied by veteran will be allowed. More information here: https://www.mass.gov/doc/form-96-4/downloadVETERAN (Clause 22D) - Full Exemption
Surviving spouses (who have never remarried) of soldiers, sailors and guardsmen who died as a proximate result of a combat injury or disease, or who are missing and presumed dead due to combat. A surviving spouse must have lived in Massachusetts for at least 5 consecutive years before the tax year begins (or lived in Massachusetts for at least 1 consecutive year before the tax year begins, if the legislative body of your city or town has voted to accept this local option). If not, the deceased soldier, sailor or guardsmen had to have been domiciled in Massachusetts for at least 6 consecutive months before entering the service. Surviving spouses of soldiers, sailors or guardsmen who died or were presumed dead from combat on or after September 11, 2001 may also receive retroactive exemptions beginning as early as fiscal year 2003. Eligibility depends on the date of death or presumed death, and the satisfaction of all other qualifications. https://www.mass.gov/doc/form-96-4/download
VETERAN (Clause 22E) - $1,063.99
Suffered total disability in line of duty and incapable of working. If property type other than single family, a portion of the $1033 exemption which corresponds to the segment occupied by veteran will be allowed. More information here: https://www.mass.gov/doc/form-96-4/download
Any application for exemption (veteran, widow, blind or elderly) must be received by December 1 for the exemption to show on your actual (January) tax bill.