The Town of Pelham

Elderly, Veterans, and Other Statutory Exemptions

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 December 15 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 houses.  Please note there are additional qualifications to those indicated.

Clause Basic Qualifications Maximum Income Maximum Assets Tax Exemptions
Elderly        
41C Age 70 or older - single $13,000 $28,000 $500
41C Age 70 or older - married $15,000 $30,000 $500
Veteran's        
22 10% Disability or Purple Heart None None $250
22A Loss of foot, hand or eye None None $425
22B Loss of two limbs or eyes None None $775
22C Disability/adapted housing None None $950
22E 100% Disability None None $600
58/8 Paraplegic due to war injury None None 100%
Surviving Spouse        
17C Surviving Spouse None $40,000 $175
22D Surviving Spouse None None $250
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.
Others        
17C Orphaned Minor Child None $40,000 $175
37A Legally Blind None None $500
18 Extreme Hardship None None Varies

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.