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 |