Statutory Exemptions & Deferrals

What a Statutory Exemption Is

You may be eligible to reduce all or a portion of the taxes assessed on your home if you meet the qualifications for one of the personal exemptions allowed under Massachusetts law. Income, age, and disability are some of the criteria used to qualify individuals. You are encouraged to contact the Board of Assessors' Office if you feel you qualify for an exemption.

Who May File an Application: If you meet all the qualifications for a personal exemption by July 1 you may file. Administrators or executors of a person who meets the qualifications as of July 1 may also file.

When and Where Must the Application Be Filed: You must file your application with the Board of Assessors by December 15 or 3 months after the actual bills were mailed for the fiscal year, whichever is later. This deadline is fixed by law and cannot be waived or extended by the Board of Assessors.

• General Exemption Form (PDF)

Personal Exemptions

Blind Persons (Clause 37A)

The applicant must provide annual verification of blindness from the Massachusetts Commission of the Blind via his/her attending physician. The applicant must own and occupy the property as of July 1 of the tax year. The exemption must be applied for annually. The filing period is July 1 to April 1. The exemption is $500. There are no income or asset limits.

• Blind Exemption Form (PDF)
• Blind Taxpayer Guide (PDF)

Veterans (Clauses 22, 22 A through F) 

The applicant must have at least a 10% disability, be the surviving spouse or spouse of a qualified veteran, or have been awarded the Purple Heart. The veteran must have been a resident of Massachusetts for at least one year before entering the service, must occupy the property as their domicile on July 1 of that year, and must possess sufficient ownership interest in the property. Evidence of ownership and occupancy and certification of a service-connected disability from the Veteran's Administration must be presented at the time of application. Veterans with a 100% disability must submit a disability letter each year. The exemption must be applied for annually. The filing period is July 1 to April 1. The exemption amounts range from $400 to a full tax exemption depending upon the disability and qualifying clause. There are no income or asset limits.

• Veterans Exemption Form (PDF)
• Veterans Exemption Guide (PDF)

Elderly and Surviving Spouses, Minors, Seniors (Clause 17E / 41D) 

The amount of the exemptions are $175 and $500, respectively. Elderly applicants must be 70 years or age, but 65 and older may be approved by local option. Surviving spouses do not have an age requirement. Each exemption has its own respective income and asset requirements. The applicant must own and occupy the property as of July 1 of the tax year. The exemption must be applied for annually. The filing period is July 1 to April 1. Please contact the Assessor's office if you have more questions as to whether you qualify.

• Elderly Exemption Form (PDF)
• Elderly Exemption Guide (PDF)

Tax Deferral Under Clause 41A

Qualifying persons may apply to have the tax on their domicile deferred under Clause 41A. Tax on your property is still owed, but payment may be deferred until the property owner passes, or the home is sold. A lien will be placed on the property for the tax owed and simple interest accruing at 8%.

To qualify to apply for tax deferral, you must:

• Have owned and occupied the property for 5 years
• Be age 65 or older by July 1
• Have income at or below $20,000

Assets are not considered for a deferral.

• Property Tax Deferral Form (PDF)
• Taxpayer Guide to Property Tax Deferrals (PDF)