Veterans (Clause 22)
You may be eligible to reduce all or a portion of the taxes assessed on your domicile if you meet the qualifications for one of the personal exemptions allowed under Massachusetts law. Qualifications vary, but generally relate to age, ownership, residency, disability, income or assets. 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.
You may be eligible for an exemption if you fall into any of these categories:
- Legally blind person
- Veteran with a service-connected disability
- Surviving spouse of servicemember, National Guard member or veteran who died from active duty injury or illness
- Surviving spouse
- Minor child of a deceased parent
- Senior citizen age 70 and older (65 and older by local option)
Veterans must have been domiciled in Massachusetts for 5 years prior to entry into the service. Must own and occupy property as of July 1st. A veteran needs to have a service-related disability of at least 10% as certified by the Veterans Administration. The spouses of veterans or the surviving spouses of veteran who remain unmarried also qualify for this exemption. Veterans who have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross, or Navy Cross also qualify. Disabled Veteran Exemptions vary on severity of disability. Veterans approved for Veterans exemption may also receive the CPA exemption.
Veteran Tax Exemption Information
The Department of Revenue (DOR) has created this fact sheet to provide general information about local property tax exemptions for veterans. It is not designed to address all questions or issues and does not change any provision of the Massachusetts General Laws. To find out about the specific eligibility and application requirements in your city or town, you must contact the board of assessors. The DOR cannot determine your eligibility or give you legal advice. Property taxes are assessed and collected by cities and towns, not by the DOR. Under state law, only your board of assessors, as the local tax administrator, can decide whether you qualify for an exemption. If you disagree with its decision, you may appeal to the state Appellate Tax Board.
Application
Must be filed with assessors on or before April 1st, or 3rd months after actual (not preliminary) tax bills are mailed for fiscal year if later.