Personal Exemptions from Real Estate Tax

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

To qualify, a taxpayer:

  • Must be over 70 years of age as of July 1, 2020, 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, the taxpayer is entitled to a $175 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 lives during wartime service
  • Be a surviving spouse of a WW1 veteran
  • Upon approval, taxpayer is entitled to a $400 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, the taxpayer is entitled to a $1000 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, 2020, and
  • Must own and occupy the property as of July 1, 2020, 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 2020 social security allowance of $4,834 must be less than $13,000; if married - after the 2020 social security allowance of $7,251 must be less than $15,000

Upon approval, the taxpayer is entitled to a $500 exemption.

View the Exemptions Fiscal Year 2021 Brochure (PDF).