Real Estate Tax Exemptions

An exemption is a release from the obligation of having 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 Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision. Exemptions are granted for one year only and an application must be filed to receive the exemption each year. A taxpayer may not receive more than one exemption; however, if a taxpayer qualifies for more than one exemption, the Assessor will grant the exemption of the largest value.

 

Clause

 

Basic Qualifications

Maximum Income

Maximum Assets

Exemption Amount

 

Seniors: Age as of July 1st, 2023

 

 

 

17E

Age 70 or older

N/A

$43,399

$350

41C

Age 65 or older‐single

$25,201

$40,000

$1,000

41C

Age 65 or older‐married

$37,802

$55,000

$1,000

 

Veterans

 

 

 

22

10% service connected Disability/Purple Heart/Gold Star Parent

N/A

N/A

$800

22A

Loss of one foot, or hand, or eye

N/A

N/A

$1,500

22D

Service connected death

N/A

N/A

Full Exemption

22E

100% Disability

N/A

N/A

$2,000

22F

Paraplegic due to war injury

N/A

N/A

Full Exemption

 

Blind

 

 

 

37

Legally blind

N/A

N/A

$875

 

Widow

 

 

 

17D

Widow(er), orphan

N/A

$41,493

$350

42

Widow/Widower of Police or Firefighter  killed in the line of duty

 

 

Full Exemption

 

Tax Deferral

 

 

 

41A

Age 65 or older

$40,000

N/A

VARIES