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Tax Relief and Exemption Information
Overview of Exemption
An exemption is a release or discharge from the obligation to pay all or a portion of a local property tax. Exemptions are established by the legislature for particular categories of property or persons and are generally found in General Laws Chapter 59 Section 5. Exemption is a privilege and any claimant must demonstrate that it clearly qualifies. A deferral is a postponement of all or a portion of the annual tax. A lien is placed on the property until the tax is paid.
In addition to local programs, the State Circuit Breaker is available to those who qualify. Also Senior / Disabled Taxation Aid Committee.as well as a Senior/Low Income Water Rate Reduction (PDF).
Who May Qualify
Persons who may qualify for exemptions and deferrals include disabled veterans, blind persons, surviving spouses, seniors and extreme hardship.
Qualification Date
Status is determined as of July 1st. Ownership, occupancy, use, age or any other eligibility criteria must be met as of that date.
Filing Date
Applications must be filed with the assessors on or before April 1st or 3 months after actual (not preliminary) tax bills are mailed for the fiscal year if later.
Qualifications:
| Clause | Basic Qualifications | Maximum Income | Maximum Assets (Excluding residence) | Initial Exemption | Maximum Exemption | Notes |
|---|---|---|---|---|---|---|
Seniors: 17D (PDF) | Age 70 or older | None | $45,077 | $175 | $350 | Exemptions have various ownership and residency requirements. |
Seniors: 41C (PDF) | Single - Age 65 or older | $25,038 | $50,077 | $1,000 | $2,000 | Exemptions have various ownership and residency requirements.
|
Seniors: 41C (PDF) | Married - Age 65 or older | $37,558 | $68,857 | $1,000 | $2,000 | Exemptions have various ownership and residency requirements.
|
Deferral: 41A (PDF) | Age 65 or older | $40,000 | None | N/A | Up to 100% deferred | In order to defer taxes a lien and recovery agreement must be executed. |
Disabled Veterans: 22(a-f) (PDF) | Less than 100% service disability rating or purple heart | N/A | N/A | $400 | $800 | N/A |
Disabled Veterans: 22A (PDF) | Loss of or use of foot, hand or eye | N/A | N/A | $750 | $1,500 | N/A |
Disabled Veterans: 22B (PDF) | Loss of or use of both feet, hands or eyes | N/A | N/A | $1,250 | $2,500 | N/A |
Disabled Veterans: 22C (PDF) | 100% service disability rating with adapted housing | N/A | N/A | $1,500 | $3,000 | N/A |
Disabled Veterans: 22D (PDF) | Surviving spouses of soldiers sailors or guardsmen who died due to injury or disease from being in combat or missing and presumed dead to combat | N/A | N/A | 100% | 100% | N/A |
Disabled Veterans: 22E (PDF) | 100% service disability rating | N/A | N/A | $1,000 | $2,000 | N/A |
Disabled Veterans: 22F (PDF) | Paraplegics or 100% disability due to service-related blindness | N/A | N/A | 100% | 100% | N/A |
Other Exemptions: 37A (PDF) | Legally Blind | N/A | N/A | $500 | $1,000 | N/A |
Other Exemptions: 17D (PDF) | Surviving spouse or orphaned minor child | None | $40,000 | $175 | $350 | N/A |
Other Exemptions: 18 (PDF) | Extreme Hardship - An individual by reasons of age infirmity and poverty can not fully contribute to their tax obligation as deemed by the Assessors. | N/A | N/A | N/A | Varies | N/A |