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 April 1 and/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 house. Please note there are additional qualifications to those indicated.
Clause Basic Qualifications Max Income Max Assets Tax Exemptions
41C Age 65 or older - single $13,000 $28,000 $500+ up to 100%, up to $1000
41C Age 65 or older - married $15,000 $30,000 $500+ up to 100%, up to $1000
22a-f 10% Disability or Purple Heart None None $400+ up to $800
22A Loss of foot, hand or eye None None $750+ up to $1500
22B Loss of two limbs or eyes None None $1250+ up to $2500
22C Disability/adapted housing None None $1500+ up to $3000
22D Surviving Spouse None None Total Unless Remarried
22E 100% Disability None None $1000+ up to $2000, with Letter from VA
22F Paraplegic due to war injury None None 100%
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.
17C Surviving Spouse None $40,000 $175+ up to $350
37A Legally Blind None None $500+ up to $1000
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.