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FINANCE > OFFICE
OF THE CITY ASSESSOR
Personal (Clause) Exemptions
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 deduction 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 December), whichever is later.
Exemptions are granted for one year only. An application
must be filed each year.
Full or partial exemptions are provided in the General
Laws for the following persons:
Elderly - Clause 41C
Applicants must meet the following requirements to be eligible for a Clause
- 41C exemption.
- Must be 70 years or older or joint owner with a
spouse who is 70 years or older before July 1 of the tax year.
- Must own and occupy property on July 1 of the tax
year. Also must have been continuously domiciled in Massachusetts 10
years prior to application and owned any property in Massachusetts for
the preceding five years.
- Must have gross receipts minus social security allowance
less than:$14,223 if single $16,412 if married
- Must have the value of the whole estate, not including
the value of the home, be less than:
$30,635 if single
$32,823 if married
Exemption Amount: $500
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Surviving Spouse (Widow/Widower), Minor Child of
a Deceased Parent, Elderly - Clause 17D
Applicants must meet the following requirements to be eligible for a Clause
- 17D exemption:
- Must have Owned and occupied the property
as of July 1 of the tax year.
- Applicants whole estate, excluding the value of the
property, may not exceed $43,764.
- For Surviving Spouse exemption, must provide death
certificate for deceased spouse dated prior to July 1. This need only
be provided the first year of application.
- Birth Certificate (Minor Child)
- For elderly exemption, must have reached the age
of 70 prior to July 1 and have owned the property for at least five
years.
Exemption Amount: $175
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Blind Exemption - Clause 37A
Applicants must meet the following requirements to be eligible for a Blind
- Clause 37A exemption:
- Must be declared legally blind as of July 1.
- Applicant must be registered with and obtain a certificate
from the Massachusetts Division of the Blind as of July 1 or present
a letter from their physician stating that the applicant was legally
blind as of July 1.
- Must have owned and occupied the property as of July
1.
Exemption Amount: $500.00
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Veteran with Service Connected Disability - Clause
22
Applicants must meet the following requirements to be eligible for a Veteran
- Clause 22 exemption:
- At least 10% Wartime service connected disability
- Owned and occupied the property as of July 1.
- Lived in Massachusetts 6 months prior to entering
service or lived in Massachusetts for five consecutive years before
filing for exemption.
- Must have certificate of disability from the Veterans
Administration
Exemption Amount: Minimum $250 (most exemptions)
Maximum $950 (Varies with type of veterans exemption)
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Tax Deferral - Clause 41A
Applicants must meet the following requirements to be eligible for a Tax
Deferral - Clause 41A:
- A tax deferral allows elderly taxpayers (over age
65),with annual incomes of less than $30,000 to defer payment on all,
or portion, of their property tax.
- This deferral is not an exemption.
- The amount of the deferral, together with 8%
annual interest on the deferred amount, must eventually be repaid when
the property is:
- Sold
- Transferred or upon the death of the owner
- The deferral becomes a lien on the property
- A tax deferral should be considered when a taxpayer's
current expenses make the continue ownership of his/her home difficult.
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How to Apply for Personal Exemptions
- Taxpayers have three months from the mailing of the
actual tax bill (usually in December) to file a Clause Exemption Application
with the Assessors Office. Applicants should check the postmark of the
Third Quarter bill envelope.
- Taxpayers must pay the full amount indicated on this
bill by February 1, even if they have an application pending.
- If their application is subsequently approved, the
amount of the exemption will be credited to their Fourth Quarter tax
bill.
PLEASE NOTE:
- A taxpayer may not receive more than one of these
exemptions. If, however, taxpayers qualify for more than one of these
exemptions, the Assessors will encourage them to apply for and receive
the exemption which saves them the most money.
- The amounts of the exemptions range from $175 to
$950, depending on the exemption type.
- There are other more specific exemptions (surviving
spouse of police officers and fire fighters killed in the line of duty,
paraplegic veterans) for which the Assessors can provide information.
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