Statutory Exemptions
What is a Statutory Exemption?
Massachusetts State Law establishes a number of programs which provide property tax relief (or exemptions) to qualifying persons. These typically apply to people who are over 70, surviving spouse, disabled veterans, and/or blind. Contact the Assessing Department if you think you might qualify.
Blind Person – (Clause 37A) - The applicant must provide annual verification of blindness from the Massachusetts Commission of the Blind via his/her attending physician. The applicant must own and occupy the property as of July 1 of the tax year. The exemption must be applied for annually. The filing period is July 1 - April 1. The exemption is $500. There are no income or asset limits.
Veterans/Surviving Spouses – (Clauses 22, 22 A-F) - Must have at least a 10% disability, be the surviving spouse or spouse of a qualified veteran or been awarded the Purple Heart. The veteran must have been a resident of Massachusetts for at least one year before entering the service and must occupy the property as his domicile on July 1 of that year and possesses sufficient ownership interest in the property. Evidence of ownership, occupancy and certification of a service connected disability from the Veteran’s Administration must be presented at time of application. Veterans with a 100% disability must submit a disability letter each year. The exemption must be applied for annually. The filing period is July 1-April 1. The exemption amounts range from $400.00 to a full tax exemption depending upon the disability and qualifying clause. There are no income or asset limits.
Elderly - (Clause 17E/41D) - The amount of the exemptions are $175.00 and $500, respectively. Elderly applicants must be 70 years or age, but 65+ may be approved by local option. Surviving spouses do not have an age requirement. Each exemption have their own respective income and asset requirements.The applicant must own and occupy the property as of July 1 of the tax year. The exemption must be applied for annually. The filing period is July 1 – April 1. Please contact the Assessor's office if you have more questions as to whether you qualify.