Exemptions

Exemption applications must be filed each year by April 1st 

Eligibility requirements for exemptions must be met as of July 1st  of that fiscal year.

In most circumstances, you may only receive one exemption per household.  If you do qualify for more than one exemption, you will receive the one that provides the greatest benefit.

You must own and occupy the property as your domicile.  If you hold a life estate in the domicile, you are a qualified owner for an exemption.  If your property is being held in a trust, you must submit the full trust documents to show that you are a trustee and beneficiary to be considered a qualified owner for an exemption.

Exemption amounts shown below are for the initial fiscal year of application.  The exemption amount may increase up to 100% to cover any increase of taxes in subsequent years.

Information provided below is for fiscal year 2024

Senior, Surviving Spouse, and Surviving Minor Exemption- Clause 17D

  • $175.00 exemption amount
  • Exemption intended for surviving spouses (that never remarry), minors with a deceased parent, or seniors 70 years or older
  • If Applying for this exemption as a senior, applicant must have owned and occupied the property for five years
  • Required whole estate asset limit of $74,796 if married, and $54,400 if single.  This does not include cemetery plots and household items.
  • Must supply copy of birth certificate with initial application
  • Must supply copies of 2022 Federal Income Tax Return and/or 2022 Social Security Statement, copies of bank statements for all checking and savings accounts as of July 1st, 2023, copies of all asset information (pensions, CD's, 401k's, etc.)
  • Senior 17D Application
  • Senior 17D Guide

Low Income Senior Exemption- Clause 41C

  • $500.00 Exemption Amount
  • Exemption intended for low income seniors 65 years or older.
  • Applicants must have lived in Massachusetts for ten consecutive years, and have owned and occupied a property in Massachusetts for any five years.
  • Required income limit of $41,853 if married, and $27,193 if single.
  • Required whole estate asset limit of $73,589 if married, and $53,497 if single.  This does not include cemetery plots and household items.
  • Must supply copy of birth certificate with initial application
  • Must supply copies of 2022 Federal Income Tax Return and/or 2022 Social Security Statement, copies of bank statements for all checking and savings accounts as of July 1st, 2023, copies of all asset information (pensions, CD's, 401k's, etc.)
  • Senior 41C Application
  • Senior 41C Guide

Veterans Exemptions- Clause 22

  • Clause 22
    • $400 exemption amount
    • Intended for veterans with at least 10% service-connected disability, or veterans awarded the Purple Heart, or spouses who own the property of the qualifying veteran, surviving spouses of deceased qualifying veterans (and not remarried)
  • Clause 22A
    • $750 exemption amount
    • Intended for veterans (or the spouse/surviving spouse) who (1) suffered in the line of duty the loss or permanent loss of use of one foot, or one hand, or one eye or (2) received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross.
  • Clause 22B
    • $1,250 exemption amount
    • Intended for veterans (or the spouse/surviving spouse) who suffered in the line of duty the loss or permanent loss of use of both feet, both hands, a hand and a foot, or both eyes.
  • Clause 22C
    • $1,500 exemption amount
    • Intended for veterans (or the spouse/surviving spouse) who suffered total disability in the line of duty and received assistance in acquiring "specially adapted housing"
  • Clause 22D
    • Full exemption of property taxes
    • Intended for surviving spouses (who never remarry) of military personnel who either (1) were killed, or went missing in action and are presumed to have been killed,  or (2) died as a proximate result of injuries sustained or diseases contracted in a combat zone.
  • Clause 22E
    • $1,000 exemption amount
    • Intended for veterans (or the spouse/surviving spouse) who have a service connected disability of 100%
    • Must submit VA benefit letter with annual application
  • Clause 22F
    • Full exemption of property taxes
    • Intended for veterans (or the spouse/surviving spouse) who are paraplegics or blind from service connected injuries.
  • Clause 22H
    • Full exemption of property taxes
    • Intended for parents of (1)active duty military personnel who went missing in action and are presumed to have died or (2) veterans who died as a proximate result of injuries sustained or of diseases during active duty
  • Must have been domiciled for at least six months prior to enlistment in Massachusetts, or for at least one consecutive year prior to application
  • Must submit DD214 with initial application, and most current VA benefit letter every year
  • If property is owned by two qualifying veterans, two exemptions may be applied
  • Veteran 22 Application
  • Veteran 22 Guide

Legally Blind Exemption- Clause 37A

Community Preservation Fund Exemption