Tax Exemption Information
EXEMPTIONS
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.
Personal Exemptions must be filed no later than December fifteenth of each year or three months after the mailing of the first actual tax bill (usually in late December), whichever is later.
Clause | Persons Who are Eligible | Qualifications | Amount |
---|---|---|---|
17D | Surviving Spouse, Minor, Aged Person | Total estate, both real and personal cannot exceed $40,000. Exclusive of any mortgage interest in any real estate included in total estate and exclusive of total value of domicile up to 3-unit building of which one unit is owner occupied. | $175.00 |
18 | Hardship | Any person who is aged, infirm and poverty stricken that he or she is unable to contribute to public charges. (Subject to M.G.L. Section 5A) | No Specific Amount |
22 | Disabled Veterans | 10% or greater disability, Purple Heart or widows or widowers of qualified veterans (as long as they remain unmarried) or parents of servicemen killed in action. | $400.00 |
22A | Disabled Veterans | Loss of one foot, hand or sight of one eye, or Distinguishable Service Cross, Air Force Cross or Navy Cross | $750.00 |
22B | Disabled Veterans | Loss of both hands, feet or eyes | $1250.00 |
22C | Disabled Veterans | Specially-adapted housing | $1500.00 |
22D | Surviving Spouse | Surviving spouses of service members or guardsman who dies from injury or disease due to being in combat zone or who are missing from action and presumed dead due to combat. | Full |
22E | Disabled Veterans | 100% disability and incapable of working. Must file certification indicating inability to work. | $1000.00 |
Paraplegic | Disabled Veterans | Paralysis of lower half of body on both sides, surviving spouses of paraplegics. | Full |
37A | Blind | Legal Resident of Mass. Proof blindness from Mass. Commission of the Blind must be furnished each year. | $500.00 |
41C | Elderly | Applicant must be 65 prior to July 1, be a resident of Massachusetts for 10 years and owned real estate in Massachusetts for 5 years. If single, income cannot exceed $20,000; or if married, combined income of applicant and spouse cannot exceed $30,000. Minimum social security deductions, if any, are allowed. If single, the whole estate cannot exceed $40,000; or if married combined whole estate of applicant and spouse cannot exceed $55,000. Value domicile up to a 3-unit dwelling of which one unit is owner occupied, is also excluded. | $1000.00 |