Exemption - Seniors, Disabled Veterans & Hardships

Overview

An exemption is a release from the obligation 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 Law. The burden is on the applicant to demonstrate that he/she meets the statutory requirements of the exemption provision.

Full or partial exemptions are provided under Massachusetts General Laws for the following persons:

  • Blind - Clause 37
  • Seniors - Clause 41C
  • Surviving Spouse (widow/widower), minor child of a deceased parent, elderly (70 or older) - Clause 17D
  • Veteran - Clause 22, 22A-22F

Personal exemptions must be filed no later than three months after the mailing of the first actual tax bill (2nd half tax bill), usually by April 1st each year. We mail out the applications to repeat applicants in October each year. New Applicants can call, email or stop by our office to request an application which will have an insert for each clause to show what the requirements are and the documentation required when returning the completed application. In order to receive an exemption you must file an application each year.

If we receive your application prior to the tax bills being committed to the Treasurer/Collector's office the exemption will be applied to the actual tax bill (2nd half tax bill), usually goes out by December 31st. If we receive it after the tax bills have been committed to the Treasurer/Collector's office your bill will be adjusted, if you have already paid it then you will receive a refund.

Applications are also available at the Assessor's Office and on the Massachusetts Department of Revenue's website. For more information or questions regarding exemptions, please email the Assessor's Office or call 508-987-6038, ext. 1051

Applicants must meet the following requirements to be eligible for a Clause 41C exemption:

  • Must be 65 years of age or older on or before July 1st of the tax year
  • Must own and occupy property as of July 1st of the tax year; also must have been continuously domiciled in Massachusetts for ten years prior to application; and must have owned property in Massachusetts for the preceding five years
  • Income and asset limits apply to this exemption

Related Documents