Exemptions: Frequently asked Questions

* For FY94 the tax dollar amount deducted from the bill equals $643.21 based on a value of $46,643. The amount is based on a percentage of the residential values for the entire city.

The FY95 residential exemption is $46,482.

Am I eligible for residential exemption?
In order to be eligible you must meet the qualifications by January 1st of the preceding fiscal year. For example, for FY94 you must qualify on January 1, 1993. The qualifications are: you must own and occupy the property.

Am I eligible for statutory exemption?
The following categories and requirements must apply: (The qualification date for all applicants is July 1st of the taxing year)

• CLAUSE 17: SURVIVING SPOUSE, AGED PERSON (AGE 70) OR MINOR
  

  Requirements: Whole estate must not exceed $40,000.00. The total value of real estate is not included in the figure unless the property exceeds three units, one of which is owner-occupied. The amount of mortgage may be deducted from the income producing value of the property.

  Applicants over the age of seventy must have owned and occupied property as their domicile for five preceding years.

  Exemption: $175.00 *

• CLAUSE 22: VETERANS
  
  • 10% service connected disability (veterans of the Lebanese peace keeping force, Grenada rescue mission, Panamanian intervention force December 20, 1989 to January 31, 1990, or the Persian Gulf War commencing August 2, 1990 to present, must, in addition to the 10% certificate from the Veterans' Administration, show receipt of a campaign medal).
  • veterans (honorable) of the Spanish War, the Philippine Insurrection, and the Chinese Relief Expedition.
  • Purple Heart
  • unremarried surviving spouse of veterans under this clause
  • natural parents and parents by adoption of soldiers and sailors who lost their lives in wartime service.
  • unremarried surviving spouse of veterans serving from April 16, 1917 to November 11, 1918 or holders of Victory Medal WW1 (estate must not exceed $20,000).

  Requirements: Must be domiciled in Massachusetts at least six months prior to entry into service or resided in Massachusetts five consecutive years before filing for the exemption.

  Exemption: $175.00 *

• CLAUSE 22A: VETERANS
  
  • loss of or permanent loss of use of one foot at or above the ankle.
  • loss of or permanent loss of use of one hand at or above wrist.
  • loss of or loss of sight of one eye.
  • Congressional Medal of Honor
  • Distinguished Service Cross
  • Air Force Cross
  • Navy Cross

  Requirements: Same as Clause 22

  Exemption: $350.00 *

• CLAUSE 22B: SAME AS CLAUSE 22A EXCEPT THAT LOSS IS CONSIDERED FOR TWO LIMBS AND BOTH EYES
  

  Requirements: Same as Clause 22

  Exemption: $700.00 *

CLAUSE 22C: SAME AS CLAUSE 22A EXCEPT DISABILITY REQUIRES "SPECIALLY ADAPTED HOUSING".
Requirements: Same as Clause 22

Exemption: $875.00 *

• CLAUSE 22D: UNREMARRIED SURVIVING SPOUSE OF VETERANS WHO LOST THEIR LIVES AT QUEMOY OR MATSU
  

  Requirements: Must be domiciled in Massachusetts for five consecutive years next prior to date of filing.

  Exemption: $175.00 *

• CLAUSE 22E: VETERANS HAVING 100% DISABILITY AT LEAST 10% OF WHICH IS SERVICE CONNECTED.
  Requirements: Residency same as Clause 22

  Must file certificate every year, and must not be employed for any part of previous year.

  Exemption: $525.00 *

• PARAPLEGICS: VETERANS
  
  • paralysis of lower half of body on both sides
  • surviving spouse of paraplegic entitled to exemption
  Requirements: Residency same as Clause 22

  Certificate from the Veterans' Administration stating injury occurred during wartime (for surviving spouse, certificate showing they are unremarried).

  Exemption: Total

• CLAUSE 37A: LEGALLY BLIND PERSON
  

  Requirements: Must submit verification of blindness from either the Division of the Blind or a physician.

  Exemption: $500.00 *

• CLAUSE 41A: TAX DEFERRAL
  

  Requirements:

  • Must be over 65
  • Must be domiciled in Massachusetts for 10 years prior to July 1st.
  • Must have owned and occupied as their domicile in Massachusetts any property for five years.
  • Maximum earnings, all sources: $40,000.00

  Exemption: Full, providing that an agreement between the applicant and the City is entered into setting forth the following:

  1. taxes are paid prior to sale or transfer of property with interest and charges.
  2. that the total tax plus interest due does not exceed fifty percent of the owner's share of the full and fair cash value of the property.
  3. that upon the demise of the applicant, the heirs have priority to said real estate by paying the taxes plus interest due.
  4. that if the heirs do not pay the taxes in full, such taxes will be recovered from the estate.
  5. that any joint owner and mortgagee give written approval of this tax deferral agreement.
CLAUSE 41C: ELDERLY PERSONS


Requirements:

• Must be 70 years of age on or before July 1st.
• Must have owned and occupied as their domicile in Massachusetts any property for five years.
• Must have been domiciled in Massachusetts for ten years.
Earnings (maximum):
• Single person = less than $13,000 in prior calendar year.
• Married couple = less than $15,000 in prior calendar year.>/li>
(above also applies to joint tenants/tenants in common)

Applicants may deduct applicable exclusion from earnings. Whole estate may not exceed:

• Single person = $28,000.00
• Married couple = $30,000.00
(above also applies to joint tenants/tenants in common)

The value of the domicile, except for any portion of said property which produces income and exceeds two dwelling units, is excluded from the applicant's whole estate.

Exemption: $500.00 *

• CLAUSE 42: UNREMARRIED SURVIVING SPOUSE OF POLICE OFFICER OR FIREMAN KILLED IN THE LINE OF DUTY.
  

  Exemption: Total

• CLAUSE 43: MINOR CHILDREN, INCLUDING ADOPTED CHILDREN, OF A POLICE OFFICER OR FIREMAN KILLED IN THE LINE OF DUTY PROVIDED THAT THE OTHER PARENT IS DECEASED.

  ANY CONSIDERATIONS UNDER THE HARDSHIP CATEGORY, ARE AT THE DISCRETION OF THE BOARD OF ASSESSORS.

When and where do I file for statutory exemption?
You file for an exemption in the Assessor's Office. You have three months from the date of issue of the bill, or December 15th, whichever date is later.

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