Tax Exemptions

FISCAL YEAR 2023

If you believe any of the following exemptions listed apply to you, you may be eligible to receive an exemption from a portion of your real estate tax. Please fill out the respective application and mail or email it to our office.  We will then review it and contact you as to your eligibility. All applications must be received in the Assessors Office by April 3, 2023.

Elderly, Surviving Spouse, Minor Child

Clause 17D - $350

To qualify, a taxpayer:

  1. Must be over 70 years of age as of July 1, 2022 or a surviving spouse or surviving minor child and
  2. Must have owned and occupied the property for 5 years and
  3. Must have a whole estate (the value of personal property less domicile) of less than $54,297.

Clause 17D 

Age, Infirmity & Financial Hardship

Clause 18

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. This is usually a temporary situation.

Clause 18 

Temporary Tax Deferral Due to Financial Hardship

Clause 18A

A taxpayer, of any age, who cannot meet his/her real estate tax obligation due to a change in active military status, unemployment, illness etc. may be eligible for a temporary tax deferral. This deferral is available for up to 3 consecutive years and must be repaid beginning 2 years after the last year of deferral.

Clause 18A 

Disabled Veteran

Clause 22-$800 / 22A-$1500 / 22B-$2500 / 22C-$3000 / 22D-Full/ 22E-$2,000

Clause 22

To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran and:

  1. Have a service connected disability of 10% or more or
  2. Have been awarded the Purple Heart or
  3. Be a veteran of the Spanish, Philippine or Chinese Expedition or
  4. Be a parent of a veteran who lost their life during wartime service
  5. Be a surviving spouse of a WW1 Veteran

Clause 22A

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

  1. Lost one foot or one hand or one eye during wartime service or
  2. Have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross.

Clause 22B

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

  1. Loss or permanent loss, in the line of duty, of use of both feet, hands or eyes

Clause 22C

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

  1. Total disability in line of duty or
  2. Received assistance in acquiring "specially adapted housing."

Clause 22D

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

  1. Surviving spouse of veteran who lost their lives as a result of being in a combat zone, so long as they have not remarried.

Clause 22E

To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran who has:

  1. Been certified by the Veterans Administration to have a 100% disability and is incapable of working. A certificate of 100% disability must be filed annually.

Clause 22, 22A, 22B, 22C, 22D, 22E 

Blind Persons

Clause 37A - $1,000

To qualify, a taxpayer:

  1. Must be a legal resident of the Commonwealth,
  2. Own and occupy the property as his/her domicile,
  3. File Proof of Blindness each year with the application.

Clause 37A 

For Older Citizens - Tax Deferral

Clause 41A - Delay Payment of Your Tax

To qualify, a taxpayer:

  1. Must be over 65 years of age as of July 1, 2022 and
  2. Have primary residence in Massachusetts for ten years, owned property in the state for five years, occupied property as of July 1, 2022 and have a total income of less than $66,618 per year. The interest rate for repayment is 4% per annum. Repayment must occur upon the transfer of the property or the owner's demise.

Clause 41A 

For Older Citizens

Clause 41C - $1,000

To qualify, a taxpayer:

  1. Must be over 65 years of age as of July 1, 2022 and
  2. Must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied property as of July 1, 2022 and
  3. All co-owners must have a whole estate (the value of personal property excluding domicile) of less than $55,297 if single; $74,656 if married and
  4. All co-owners; must have an income less than $27,147 if single, $40,718 if married, after subtracting an allowable exclusion.

Clause 41C