An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal Exemptions are a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision.
Personal Exemptions must be filed no later than December fifteenth of each year or three months after the mailing of the first actual tax bill (usually in late December), whichever is later.
EXEMPTIONS
Clause Persons who are eligible Qualifications Amount
17D Surviving Spouse exemption: $175.00. Total estate, both real and personal cannot exceed $40,000.
Minor, exclusive of any mortgage interest in any real estate in-
Aged Person cluded in total estate and exclusive of total value of
domicile up to a 3-unit building of which one unit is owner
occupied.
18 Hardship Any person who is so aged, infirm and poverty stricken that No Specific
he or she is unable to contribute to public charges, Amount
(Subject to M.G.L. Section 5A.
22 Disabled Veteran 10% or greater disability, Purple Heart, or widows or widowers
of qualified veterans (as long as they remain unmarried) or parents
of service men killed in action. $400.00
22A Disabled Veterans Loss of one foot, hand or sight of one eye, or Distinguished
Service Cross, Air Force Cross or Navy Cross. $750.00
22B Disabled Veterans Loss of both hands, feet or eyes.$1,250.00
22C Disabled Veterans Specially-adapted housing. $1,500.00
22E Disabled Veterans 100% disability and incapable of working. Must file certification
indicating inability to work. $1,000.00
PARAPLEGIC Disabled Veterans Paralysis of lower half of body on both sides, Surviving Total Exemption spouses of paraplegics.
37A Blind Legal Resident of Mass. Proof of blindness from the Mass.
Commission of the Blind must be furnished each year. $500.00
41C Elderly Applicant must be 65 prior to July 1, be a resident of
Massachusetts for 10 years and owned real estate in Massachusetts
for 5 years. if single, income cannot exceed $20,000; or if married,
combined income of applicant and spouse cannot exceed
$30,000. Minimum social security deductions, if any, are
allowed. If single, the whole estate cannot exceed $40,000; or if
married combine whole estate of applicant and spouse cannot
exceed $55,000. Value of domicile up to a 3-unit dwelling, of
which one unit is owner occupied, is also excluded. $500.00
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