Exemptions

Exemption Application Links

Community Preservation (CPA) Exemption Application (Exemption from CPA Surcharge)

Veteran Exemption Application (Clause 22+)

Senior Exemption Application (Clause 41C)

Senior Tax Deferral Application (Clause 41A)

Surviving Spouse, Senior, Minor Child Exemption Application (Clause 17D)

Blind Exemption Application (Clause 37)

Hardship Exemption Application (Clause 18, Age and Infirmity OR Activated Military)

Are You Eligible For A Tax Exemption?
Tax Exemption Guidelines For Fiscal Year 2024 (July 1, 2023 to June 30, 2024)

• All exemption applications must be filed on an annual basis at the Assessor's Office in the Town Hall.
• Applications are accepted beginning August 1, 2023, through April 1, 2024.
• Property must be owner occupied and if it is in a trust, you must be a trustee and a beneficiary to qualify for an exemption. 
• *NEW for FY24* MGL c59 s5C 1/2 was accepted at the Annual Town Meeting held on May 8, 2023, which increases all personal exemptions by up to 100% of the statutory amount. 

Elderly Exemption (Clause 41C) Requirements

• Must be at least 60 years old on or before July 1, 2023.
• Must have resided in Massachusetts for 10 years on or before July 1, 2023.
• Must have owned and occupied Massachusetts property for 5 years on or before July 1, 2023
• Annual gross income cannot exceed $32,180.00 if single or $48,267.00 if married. This includes social security, pension, bank interest, annuities, or IRA distributions.
• Whole Estate (not including the value of your home) cannot exceed $40,000 if single, or $55,000 if married. This includes money in bank, stock, bonds, IRA's, Annuities, etc.
• Asset statements as of July 1, 2023 must be provided to verify eligibility (savings, checking, IRA, annuities, stocks, bonds, etc.)

Surviving Spouse, Elderly 60+, or Minor Child Exemption (Clause 17D) Requirements

• The applicant must have been:
  • A surviving spouse on or before July 1, 2023, OR
  • A person 60 years of age or older before July 1, 2023, and owned and occupied the property as their residence for at least 5 years, or a minor child of a deceased parent.
• Value of whole estate (not including the value of your home) cannot exceed $40,000. This includes money in bank, stock, bonds, etc.

Blind Persons Exemption (Clause 37)

• The applicant must be legally blind and provide a certificate from the Commission of the Blind each Fiscal year.

Veterans Exemption (Clause 22a-f)

• Must have domiciled in MA at least 6 consecutive months before entering military service or lived in MA for 5 consecutive years before the tax year begins.
• Applicants must certify through Veterans Administration (VA) at least a 10% service-connected disability. First time applicants must provide a copy of their DD-214 and VA certificate of disability. 

100% Disabled Veteran Exemption (Clause 22E)

• Applicants must provide their VA certificate of 100% disability rating with their exemption application annually. The VA certificate can be accessed via e-benefits online at VA.gov, or by phone at 1-800-827-1000.

Hardship Exemption (Clause 18)

• This is discretionary by the Board of Assessors. Tax returns and asset account statements will be required.

Senior Tax Deferral (Clause 41A) Requirements

If single owner or joint owner with persons other than spouse:

• You must be 60 years old on or before July 1, 2023
• Have owned and occupied the property on or before July 1, 2023
• Have been domiciled in the Commonwealth of Massachusetts for the preceding 10 years, and
• Have owned and occupied real estate in the Commonwealth of Massachusetts as your domicile for at least 5 years.
• Gross income from all sources in the preceding year cannot exceed $40,000.

If single owner or joint owner with spouse:

• You must be 60 years old on or before July 1, 2023
• Have owned and occupied the property on or before July 1, 2023
• Have been domiciled in the Commonwealth of Massachusetts for the preceding 10 years, and
• Have owned and occupied real estate in the Commonwealth of Massachusetts as your domicile for at least 5 years.
• If joint owners, combined gross income from all sources in the preceding year cannot exceed $40,000.

If any other person has an interest in the property such as being a remainder-man of a life estate, mortgage with a bank or joint ownership they must also sign deferral agreement.

Community Preservation Low / Moderate Income Exemption

(Exempts the taxpayer from the CPA Surcharge)

• Owners must own and occupy the property as primary residence as of January 1st, 2023.
• All owners must include household income for calendar year 2022 which includes the following:
  • Household Annual Gross Income from all sources.
    • Wages, pensions, and interest, etc.
    • Include income from all household members who were 18 or older and not full-time students during the calendar year 2019.

Income limits for FY2024