Tax Exemption Information

Do any of these apply to you?

If so you may be eligible to receive an exemption from a portion of your real estate taxes.  If you need more information or details call or stop in at the Assessors’ Office.

1. FOR OLDER CITIZENS CLAUSE 41C - $500.00

To qualify, a taxpayer in FY 2012:

  1. must be over 70 years of age as of July 1, 2011 AND
  2. must have primary residence in Massachusetts for ten years AND owned property in state for five yearsAND must have occupied property as of July 1, 2011 AND   
  3. all co-owners must have a whole estate (the value of assets excluding domicile of less than $37,832 if single; $40,535 if married AND
  4. all co-owners; must have an income less than $21,723 if single, $26,504 if married, including an allowable exclusion.

To download an application please click on the following link:  Clause 41C These assets and income limits change each year by a cost of living adjustment determined by the Commonwealth.

2. DISABLED VETERAN CLAUSE 22-$400.00 / 22A-$750.00 / 22B-$1,250 /22C-$1,500 / 22D-Full up to $2,500 / 22E - $1,000

All veterans clauses have certain residency requirements and must be veterans domicile. CLAUSE 22 -  To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran AND:

  1. have a service connected disability of 10% or more OR
  2. have been awarded the Purple Heart OR
  3. be a Veteran of the Spanish, Philippine or Chinese Expedition OR
  4. be a parent of a veteran who lost their life during wartime service OR
  5. be a  surviving spouse of a WWI Veteran

CLAUSE 22A - To qualify, the taxpayer must be a veteran who has:

  1. lost one foot OR one hand OR one eye in the line of duty OR
  2. have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross.

CLAUSE 22B - To qualify, the taxpayer must be a veteran who has:

  1. loss or permanent loss, in the line of duty, of use of both feet, hands or eyes.

CLAUSE 22C - To qualify, the taxpayer must be a veteran who has:

  1. total disability in the line of duty OR
  2. received assistance in acquiring "specially adapted housing."

CLAUSE 22D - To qualify, the taxpayer must be the surviving spouse of veteran who lost his/her life as a result of being in a combat zone, so long as not remarried.

Clause 22E - To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran who has:

  1. been certified by the Veterans Administration to have a 100% disability.  A certificate of 100% disability must be filed annually.

To download an application please click on the following link: Clause 22, 22A, 22B, 22C, 22D, 22E
                                 
3. BLIND PERSONS CLAUSE 37A - $500.00

To qualify, a taxpayer:

  1. must be a legal resident of the commonwealth,
  2. own and occupy the property as his/her domicile,
  3. AND file Proof of Blindness each year with the application

To download an application please click on the following link: Clause 37A

4. FOR OLDER CITIZENS - TAX DEFERRAL (NOT EXEMPTION) CLAUSE 41A - DELAY PAYMENT OF YOUR TAX  

To qualify, a taxpayer:

  1. must be over 65 years of age as of July 1st AND have primary residence in Massachusetts for ten yearsAND have owned property in the state for five years AND have occupied property as of July 1st AND have a total income less than $20,000 per year.
  2. The interest rate for repayment is 8% per annum.  Repayment must occur upon the transfer of the property or the owners demise.

To download an application please click on the following link:  Clause 41A

5. AGE, INFIRMITY AND FINANCIAL HARDSHIP - CLAUSE 18

Any taxpayer who cannot meet his/her real estate obligation do to AGE AND INFIRMITY AND POVERTY may apply for this exemption.  To quality the applicant must present evidence to the Board of Assessors which corroborates the individual’s infirmity AND age AND inability to pay the assessed tax.  This is usually a temporary situation.

To download an application please click on the following link:  Clause 18