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