Tax Exemptions

If you believe any of the following exemptions listed apply to you, you may be eligible to receive an exemption from a portion of your real estate tax. Please fill out the respective application and send it into our office. We will then review it and contact you as to your eligibility. All applications must be received in the Assessors Office by April 3, 2017.

Elderly, Surviving Spouse, Minor Child


Clause 17D - $350


To qualify, a taxpayer:
  1. Must be over 70 years of age as of July 1, 2016 or a surviving spouse or surviving minor child and
  2. Must have owned and occupied the property for 5 years and
  3. Must have a whole estate (the value of personal property less domicile) of less than $45,527.
To download an application, view Clause 17D (PDF).

Age, Infirmity & Financial Hardship


Clause 18


Any taxpayer who cannot meet his/her real estate tax obligation due to age and infirmity and insolvency may apply for this exemption. To qualify the applicant must present evidence to the Board of Assessors which corroborates the individual's infirmity and age and inability to pay the assessed tax. This is usually a temporary situation.

Download an application on Clause 18 (PDF).

Temporary Tax Deferral Due to Financial Hardship


Clause 18A


A taxpayer, of any age, who cannot meet his/her real estate tax obligation due to a change in active military status, unemployment, illness etc. may be eligible for a temporary tax deferral. This deferral is available for up to 3 consecutive years and must be repaid beginning 2 years after the last year of deferral.

Download an application on Clause 18A (PDF).

Disabled Veteran


Clause 22-$800 / 22A-$1500 / 22B-$2500 / 22C-$3000 / 22D-Full/ 22E-$2,000



Clause 22


To qualify, the taxpayer must be a veteran or the surviving spouse
of a veteran and:
  1. Have a service connected disability of 10% or more or
  2. Have been awarded the Purple Heart or
  3. Be a veteran of the Spanish, Philippine or Chinese Expedition or
  4. Be a parent of a veteran who lost their life during wartime service
  5. Be a surviving spouse of a WW1 Veteran

Clause 22A


To qualify, the taxpayer must be a veteran who has:
  1. Lost one foot or one hand or one eye during wartime service or
  2. Have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross.

Clause 22B


To qualify, the taxpayer must be a veteran who has:
  1. Loss or permanent loss, in the line of duty, of use of both feet, hands or eyes

Clause 22C


To qualify, the taxpayer must be a veteran who has:
  1. Total disability in line of duty or
  2. Received assistance in acquiring "specially adapted housing."

Clause 22D


To qualify, the taxpayer must be a veteran who is a:
  1. Surviving spouse of veteran who lost their lives as a result of being in a combat zone, so long as they have not remarried.

Clause 22E


To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran who has:
  1. Been certified by the Veterans Administration to have a 100% disability and is incapable of working. A certificate of 100% disability must be filed annually.
Download an application on Clause 22, 22A, 22B, 22C, 22D, 22E (PDF).

Blind Persons


Clause 37A - $1,000


To qualify, a taxpayer:
  1. Must be a legal resident of the Commonwealth,
  2. Own and occupy the property as his/her domicile,
  3. And file Proof of Blindness each year with the application.
Download an application on Clause 37A (PDF).

For Older Citizens - Tax Deferral


Clause 41A - Delay Payment of Your Tax


To qualify, a taxpayer:
  1. Must be over 65 years of age as of July 1, 2016 and
  2. Have primary residence in Massachusetts for ten years and have owned property in the state for five years and have occupied property as of July 1, 2016 and have a total income of less than $55,858 per year. The interest rate for repayment is 4% per annum. Repayment must occur upon the transfer of the property or the owner's demise.

Download an application on Clause 41A (PDF).

For Older Citizens


Clause 41C - $1,000



To qualify, a taxpayer:
  1. Must be over 65 years of age as of July 1, 2016 and
  2. Must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied property as of July 1, 2016 and
  3. All co-owners must have a whole estate (the value of personal property excluding domicile) of less than $45,527 if single; $62,599 if married and
  4. All co-owners; must have an income less than $22,763 if single, $34,143 if married, after subtracting an allowable exclusion.
Download an application on Clause 41C (PDF).