Qualifying for a Real Estate Exemption

An exemption is a release of obligation to pay all or a portion of the taxes assessed on a parcel of property. Exemptions fall under the following categories; Elderly/Senior exemptions, Surviving Spouse/Surviving Minor Exemptions, Blind Exemptions, and Disabled Veteran Exemptions.

Each of the available exemptions have various requirements that need to be met in order to qualify for the exemption. The Board of Assessors reviews application packets and vote annually on each application submitted to approve or deny them based on the criteria for the specific exemption applied for.
 
All exemption applications can be filed after July 1, up to the deadline of April 1. Late filings can not approved. 
 

Clause 41C: Elderly (Age 65) ($1000.00 reduction in tax liability)

41C: Application
41C: Bank Letter

  • Must be 65 years of age by July 1 of the fiscal year. (FY 2018 = 7/1/2017)
  • Must own and occupy the property on July 1 of the tax year.
  • Must file annually.
  • Must meet Income & Asset requirements (See below)
  • Must submit documentation along with application (See Below)

Gross Receipts/Income may not exceed:

If Single: $20,000 + (SS/RR allowance)  $25,744
If Married: $30,000 + (SS/RR allowance)  $38,616
SS Deduction = $4537(worker) $2269 Spouse $6806 (combined)

Whole Estate /Assets (not including value of home) cannot exceed:

If Single: $40,000
 
If Married: $55,000
 
Assets include: Unused balance of equity loans, savings accounts, checking accounts, CD's, IRA's, 401K's, stocks, bonds, mutual funds, annuities, motor vehicles, second homes, et cetera.

Documents required by assessor's office to process applications.

Birth Certificate (First time filing only)
 
Income Tax Return(s) or documentation of income) or complete 4506T
 
If applicable, Copy of Trust. If domicile is held in a trust, applicant must satisfy ownership requirement if he/she is a trustee or co-owner of the trust AND possess a sufficient beneficial interest in the domicile through the trust.
 
Bank Statements or Bank letter (Click here for bank letter)
 
Completed application.

Please note, if you are elderly but do NOT qualify for the 41C exemption above, you MAY be eligible for a different exemption under Clause 17D or for a tax deferral arrangement under Clause 41A. See Below.

Clause 17D: Elderly (Age 70), Surviving Spouse, Surviving Minor Child ($350.00 reduction in tax liability)

17D: Application
17D: Bank Letter

  • Must be a surviving spouse or a surviving minor child of a deceased parent or elderly (70 years of age by July 1 of the fiscal year.)
  • Must have owned and occupied the property for the past 5 consecutive years.
  • Must file annually.
  • Must meet Asset requirements (See Below)
  • Must submit documentation along with application (See Below)

Whole Estate /Assets (not including value of home) cannot exceed:

 
If Single or Married: $40,000
 
Assets include: Unused balance of equity loans, savings accounts, checking accounts, CD's, IRA's, 401K's, stocks, bonds, mutual funds, annuities, motor vehicles, second homes, et cetera.
 

Documents required by assessor's office to process applications:

 
Birth Certificate (First time filing only)
 
Income Tax Return(s) or documentation of assets
 
If applicable, Copy of Trust. If domicile is held in a trust, applicant must satisfy ownership requirement if he/she is a trustee or co-owner of the trust AND possess a sufficient beneficial interest in the domicile through the trust.
 
Bank Statements or Bank letter (Click here for bank letter)
 
Completed Application
 

Blind - If you are declared legally blind with the MA Commission for the Blind as of July 1st, you may qualify for a blind exemption.

Blind: Application

Disabled Veteran/Surviving Spouse - If you are a disabled veteran with at least a 10 percent disablement or a surviving spouse of a disabled veteran, or a Purple Heart recipient you may qualify for a veteran's exemption.
 
Veteran's: Application
 
Note: In all cases, you must establish residency and property ownership to be considered for a tax exemption.
 

Other Exemptions

CPA Exemptions
CPA: Application

41A Senior Deferral
41A: Application 1
41A: Application 2

18A Hardship Deferral
18A: Application 1
18A: Application 2