Personal Exemptions
About
An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal Exemptions are 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. A taxpayer may not receive more than one exemption; however, if a taxpayer qualifies for more than one exemption, the Assessor will grant the exemption of the largest value.
Blind Exemption - Clause 37A
Applicants must meet the following requirements to be eligible for a Blind - Clause 37A exemption:
- Taxpayer must own and occupy the property as of July 1st.
- Must be declared LEGALLY blind, with a certificate from the Massachusetts Commission of Blindness
- Exemption Amount: $660
Elderly Exemption - Clause 41C
Applicants must meet the following requirements to be eligible for an Elderly - Clause 41C exemption:
- Taxpayer must own and occupy the property on July 1st.
- Must have owned and occupied a residence in MA for 5 years and lived in MA continuously for 10 years.
- Must be 70 years old or older as of July 1st.
- Gross income, including your social security benefits, cannot exceed $33,185 if you are single and $49,778 if you are married.
- Whole estate, not including the value of the property, cannot be more than $49,530 if you are single and $56,498 if you are married.
- Exemption Amount: $1,320
Surviving Spouse (Widow/Elderly) - Clause 17D
Applicants must meet the following requirements to be eligible for a Clause 17D exemption:
- Must have owned and occupied the property for 5 years.
- Eligible seniors must be 70 years old as of July 1st.
- Surviving spouses and surviving minors are eligible.
- A taxpayer's whole estate (value of assets) cannot exceed $55,718, excluding their domicile.
- There is no annual income limitation.
- Exemption Amount: $314
SURVIVING SPOUSE EXEMPTION APPLICATION
Veteran with Service Connected Disability - Clause 22
Applicants must meet the following requirements to be eligible for a Veteran - Clause 22 exemption:
- Must have VA certificate and be at least 10% disabled within accepted era of service.
- Must have been a MA resident prior to military service or for 2 years prior to filing.
- Must own and occupy property as of July 1st.
- Exemption Amount: $528
Veteran with Service Connected Disability - Clause 22E
Applicants must meet the following requirements to be eligible for a Veteran - Clause 22 exemption:
- Must have VA certificate stating 100% disabled within accepted era of service.
- Must have been a MA resident prior to military service or for 2 years prior to filing.
- Must own and occupy property as of July 1st.
- Exemption Amount: $1,320