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.

ClauseBasic QualificationsMaximum IncomeMaximum AssetsTax Exemptions
Elderly    
41CAge 70 or older - single$13,000$28,000$500
41CAge 70 or older - married$15,000$30,000$500
Veteran's    
2210% Disability or Purple HeartNoneNone$250
22ALoss of foot, hand or eyeNoneNone$425
22BLoss of two limbs or eyesNoneNone$775
22CDisability/adapted housingNoneNone$950
22E100% DisabilityNoneNone$600
58/8Paraplegic due to war injuryNoneNone100%
Surviving Spouse    
17CSurviving SpouseNone$40,000$175
22DSurviving SpouseNoneNone$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    
17COrphaned Minor ChildNone$40,000$175
37ALegally BlindNoneNone$500
18Extreme HardshipNoneNoneVaries

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.