Elderly, Veterans, and Other Statutory Exemptions

 

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


Elderly    

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


Veteran's    

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.


Surviving Spouse    

17C       Surviving Spouse                      None              $40,000               $175+ up to $350


Blind    

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.