EXPLANATION OF STATUTORY EXEMPTIONS
Clause 17D This is an exemption for persons over 70 or for a surviving spouse at any age.
To qualify for a Clause 17D as an elderly person you must:
1. Be 70 years old by July 1st of the year of the application.
2. Have owned and occupied real estate in Massachusetts for not less than five year.
3. Own and occupy the property in question as of July1st of the year of the application
4. Have combined assets (you and your spouse) of $40,000 or less, excluding the value of your domicile.
To qualify as a surviving spouse, you must:
Be widowed on or before July 1st of the year of the application.
Own and occupy the property on or before July 1st of the year of the application.
Have assets, excluding the value of the domicile, of $40,000 or less.
THE AMOUNT OF THIS EXEMPTION IS $175.00 EACH YEAR.
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Clause 41C This exemption is exclusively for persons over 65.
To qualify for this exemption your must:
1. Be 65 years of age on or before July 1st of the year of the application.
2. Have lived in Massachusetts for the 10 years preceding the filing of the application.
3. Have owned and occupied property in Massachusetts for five years.
4. Own and occupy the property in question on or before July 1st of the year of the application.
5. Have income of $23,841 or less for one person or $35,762 or less for a married couple for the year preceding the year of the application. Income includes social security, pensions, wages, rents, interest, etc.
6. Have assets of $40,000 or less for one person, $55,000 for a married couple, excluding the value of the domicile.
If there is a name on the property other than a spouse, the co-owner must meet the original law requirements – no adjustment allowed.
THE AMOUNT OF THIS EXEMPTION IS $500.00 EACH YEAR.
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Clause 41A Tax Deferral
To qualify for this exemption, you must:
1. Be 65 years old on or before July 1st of the year of the application.
2. Have lived in Massachusetts for the 10 years preceding the filing of the application.
3. Have owned and occupied property in Massachusetts for five years.
4. Own and occupy the property in question as of July 1st of the year of the application.
5. Have income, from all sources, of $25,000 or less, in the year preceding the year of the application.
The amount of this exemption is whatever portion of the tax, excluding any liens that you wish to defer. Many people do not take advantage of this exemption because there is a lien placed on the real estate by the City. The amount deferred must be paid back with 8% interest if the property is sold during the lifetime of the applicant. If sold by the estate the interest percentage increases to 16%.
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Clauses 22 through 22E veterans with service connected disabilities of at 10%, or spouses, fathers or mothers of soldiers or sailors who lost their lives in service. There are no income or asset limitations, but you must own and occupy the property on or before July 1st of the year of the application.
THE AMOUNT OF THESE EXEMPTIONS IS FROM $400.00 to $1500.00 EACH YEAR.
If you have at least 10% service connected disability, contact the Assessors office for further information.
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Clause 37 is for people who are legally blind. To qualify, you must:
1. Be registered with the Division of the Blind by July 1st of the year of the application.
2. Own and occupy the property by July 1st of the year of the application.
THE AMOUNT OF THIS EXEMPTION IS $437.50 EACH YEAR.
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Clause 42 or 43
This exemption is for surviving spouses or minor children of police or firefighters “killed in the line of duty”.
THIS IS A TOTAL EXEMPTION OF TAXES.
To qualify, a person must be a surviving spouse or minor child of a policeman/policewoman or firefighter who was actually killed in the line of duty.
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The Deadline for filing is 3 months after actual (not preliminary) tax bills are mailed.
If you have any questions on eligibility or qualifications, you should contact the Assessors’ office at 781-393-2435. T.D.D. (781) 393-2516
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