Massachusetts law provides a variety of tax exemptions for certain qualifying taxpayers. Requirements are very specific. Applications must be filed annually with the assessors on or before April 1 and/or 3 months after the actual tax bills are mailed, whichever is later. Filing an application does not entitle the applicant to a delay in tax payment. All eligibility requirements must be met as of July 1 of the tax year.
Because of the number and complexity of exemptions, the table below is intended only to give you an idea of what is available. If you have the slightest suspicion you may be eligible, call the Assessor's Office to discuss the details or to request the appropriate brochure. Note the income restrictions; asset limits do not include the value of owner occupied house. Please note there are additional qualifications to those indicated.
| Clause | Base Qualifications | Max Income | Max Assets | Tax Exemptions |
|---|---|---|---|---|
| Elderly | ||||
| 41C | Age 65 or older - single | $13,000 | $28,000 | $500+ up to 100%, up to $1000 |
| 41C | Age 65 or older - married | $15,000 | $30,000 | $500+ up to 100%, up to $1000 |
| Veterans | ||||
| 22a-f | 10% Disability or Purple Heart | None | None | $400+ up to $800 |
| 22A | Loss of foot, hand or eye | None | None | $750+ up to $1500 |
| 22B | Loss of two limbs or eyes | None | None | $1250+ up to $2500 |
| 22C | Disability/adapted housing | None | None | $1500+ up to $3000 |
| 22D | Surviving Spouse | None | None | Total Unless Remarried |
| 22E | 100% Disability | None | None | $1000+ up to $2000, with Letter from VA |
| 22F | Paraplegic due to war injury | None | None | 100% |
| Please note: The surviving spouse of a disabled veteran may continue to be eligible for the Veteran's Exemption at the dollar amount the veteran received. | ||||
| Surviving Spouse | ||||
| 17C | Surviving Spouse | None | $40,000 | $175+ up to $350 |
| Blind | ||||
| 37A | Legally Blind | None | None | $500+ up to $1000 |
For more detailed information please contact the staff of the Assessor's Office at 413-253-7129.
You can also visit the Division of Local Services website at http://www.dls.state.ma.us for additional information. Abatement and Statutory Exemption application forms are available at http://www.dls.state.ma.us/PUBL/FORMS/abatement.PDF.
DOWNLOADS:
Statutory_Exemption_Application_for_Senior_Surviving_Spouse_or_Minor_Veteran_Blind.pdf
