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 starting July 1st of each fiscal year through April 1st of the fiscal year.
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.

Non-filing Verification Form

Last year's tax return must be presented as proof of income. If you do not file income tax you must request from the IRS a Non-filing Verification Form prior to filing for your exemption. You may call the IRS at 1-800-908-9946 for this request.

Clause 41C ($1000 Per Year) Requirements

Must be at least 65 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 if single or $48,267 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 which includes the date July 1, 2023 must be provided to verify eligibility (savings, checking, IRA , annuities, stocks, bonds etc)

Clause 17D ($175 Per Year) Requirements

(Surviving spouse, aged 70, or minor child)

The applicant must have been:
- A surviving spouse on or before July 1, 2023 OR
- A person age 70 years or over 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.

Clause 22 Through 22F

(Veterans Disability Exemption)

Applicants must certify through Veterans Administration (VA) at least a 10% service connected disability. First time applicants should contact Regina Jackson, Veteran's Agent @ 978-250-5238.

Clause 37 ($500 Per Year)

(Blind Persons Exemption)

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

Clause 18: (Hardship Exemption)

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

Tax Deferral Requirements

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

You must be 65 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 65 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

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 2022.