Personal Exemptions from Real Estate Tax

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Elderly, Surviving Spouse, Minor Child (Clause 17D)

To qualify, a taxpayer:

  • must be over 70 years of age as of July 1, 2013 OR must be a surviving spouse OR surviving minor child AND
  • must own and occupy the property for at least the five preceding years, AND
  • must have a whole estate (the value of personal property less domicile) of less than $40,000.

Upon approval, taxpayer is entitles to a $175.00 exemption

Age, Infirmity and Financial hardship (Clause 18D)

Any taxpayer who cannot meet his/her real estate tax obligation due to AGE AND INFIRMITY AND INSOLVENCY may apply for this exemption. To qualify 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.

Disabled veteran (Clause 22,22E)

Clause 22

To qualify, the taxpayer must:

  • be a veteran or the surviving spouse of a veteran AND:
  • have a service connected disability of 10% or more OR
  • have been awarded the Purple Heart OR
  • be a veteran of the Spanish, Philippine or Chinese Expedition OR
  • be a parent of a veteran who lost their life during wartime service
  • be a surviving spouse of a WW1 Veteran

Upon approval, taxpayer is entitles to a $400.00 exemption

Clause 22E

To qualify, the taxpayer must be a veteran who has:

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

Upon approval, taxpayer is ebtitled to a $1000.00 exemption

Blind persons (Clause 37)

To qualify, a taxpayer:

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

Upon approval, the taxpayer is entitled to a $437.50 exemption

For Older citizens (Clause 41C)

To qualify, a taxpayer:

  • must be over 70 years of age as of July 1, 2013 AND
  • must own and occupy the property as of July 1, 2013 for at least the five preceding years AND must have been continuously domiciled in Massachusetts for the 10 preceding years
  • all co-owners must have a whole estate (the value of personal property excluding domicile) of less than $28,000 if single, $30,000 if married AND
  • gross receipts; if single - after the 2013 social security allowance of $4,308 must be less than $13,000; if married - after the 2013 social security allowance of $6,462 must be less than $15,000

Upon approval, the taxpayer is entitled to a $500.00 exemption