|
EXEMPTIONS
Massachusetts General Laws provide for over 50 different categories
of exemptions. An exemption is simply a release from the
requirement to pay the full tax due on a piece of property. The
exemption may be for the entire tax due or for part of it.
Exemptions may be based on use (farm land, cemeteries) or ownership
(federal government, charities). Individual exemptions are
available, under very specific conditions, for, among others,
disabled veterans and their widows and elderly homeowners. The
eligibility rules for veterans and elderly exemptions are shown
below. Contact the Assessors office for information on other
exemptions and on the tax deferral/recovery program.
The
APPLICATION FOR STATUTORY EXEMPTION form at the end of this
section may be used to apply for either an Elderly or Veterans
exemption. The application must be received within 3 months after
the mailing of the actual tax bill Typically the due date is around
April 1.
ELDERLY EXEMPTIONS
|
GENERAL REQUIREMENTS: |
AGE 70 BEFORE JULY 1 |
OWNED & OCCUPIED THIS PROPERTY FOR 5 YEARS
|
|
Years lived in MASS |
Income |
Estate less value
of home |
Abatement
Amount |
MGL59:5
Clause |
|
Single |
Married |
Single |
Married |
| |
|
|
|
|
|
|
|
NA |
NA |
NA |
$40,000 |
$40,000 |
$175 |
17D |
| |
|
|
|
|
|
|
| 10
Years |
$16,477 |
$20,216 |
$28,000 |
$30,000 |
$500 |
41C |
| |
|
|
|
|
|
|
VETERANS EXEMPTIONS
GENERAL REQUIREMENTS:
Served in Army, Navy, Marine Corps, Air Force, Coast Guard or WAAC, and
90 days active duty (exception for death, disability or Purple Heart), and
One day of which was in time frame shown below, and
Other than dishonorable discharge, and
Owns, or spouse owns, residence in Commonwealth now, and either
Lived in Commonwealth for 6 months preceding active duty, or
Lived in Commonwealth for 5 years preceding application for exemption
ACTIVE DUTY TIME
REQUIREMENT
| |
Start Date |
End Date |
Comment |
| Spanish War
Veteran |
February 15, 1898 |
July 4, 1902 |
|
|
World War I Veteran |
April 6, 1917 |
November 11, 1918 |
|
| OR |
|
|
Was Awarded WW1
Victory Medal |
| OR |
March 25, 1917 |
August 5, 1917 |
In Massachusetts National Guard |
|
World War II Veteran |
September 16, 1940 |
December 31, 1946 |
|
|
Korean Veteran |
June 25, 1950 |
January 31, 1955 |
|
|
Vietnam Veteran |
August 5, 1964 |
May 17, 1975 |
|
|
OR |
February 1, 1955 |
August 4, 1964 |
With 180 days active service |
|
Lebanese Peacekeeping |
August 25, 1982 |
****** |
And received a Campaign Medal |
|
Force Veteran |
|
|
|
|
Grenada Rescue |
October 25, 1983 |
December 15, 1983 |
And received a Campaign Medal |
|
Mission Veteran |
|
|
|
|
Panamanian Intervention |
December 20, 1989 |
January 31, 1990 |
And received a Campaign Medal |
|
Force Veteran |
|
|
|
|
Persian Gulf Veteran |
August 2, 1990 |
****** |
|
|
WAAC |
ANY DATES SHOWN ABOVE |
Any woman who served with any U.S. corps or
unit with or as an auxiliary to U.S. armed forces |
OTHER REQUIREMENTS
|
WHO IS ELIGIBLE |
UNDER WHAT CONDITIONS |
VALUE |
|
Veterans, spouses and surviving spouses of
veterans who: |
lost a foot or hand or eye as a result of
wartime service |
$425 |
| |
have been awarded the Congressional Medal of
Honor |
$425 |
| |
have been awarded the Distinguished Service
Cross |
$425 |
| |
have been awarded the Navy Cross |
$425 |
| |
have been awarded the Air Force Cross |
$425 |
| |
lost both feet, both hands or both eyes as a
result of wartime service |
$778 |
| |
have a permanent and total disability and have
"specially adapted housing" |
$950 |
| |
have a 100% disability rating and who are
incapable of working |
$600 |
|
Veterans, spouses and unmarried surviving
spouses of veterans who: |
have a disability rating of 10% or higher |
$250 |
| |
served in the Spanish War, Philippine
Insurrection, or Chinese Relief Expedition |
$250 |
| |
have been awarded the Purple Heart |
$250 |
|
Mothers and fathers of veterans who: |
lost their lives in wartime service |
$250 |
|
Unmarried surviving spouses of veterans who: |
served between April 6, 1917 and November 11,
1918 |
$250 |
| |
were awarded the World War 1 Victory Medal |
$250 |
| |
lost their lives in wartime service at Quemoy
and Matsu |
$250 |
|
Paraplegic veterans, spouses and surviving
spouses |
|
100% |
Download a copy of the Application for Statutory Exemption
|
