Personal Exemptions

 
EXEMPTION INFORMATION:
 
Below are links to MA Department of Revenue Division of Local Services taxpayer guides to personal exemptions outlining qualifying information, exemption amounts, and next steps, as well as links to applications.  
 
Clause
Description/Information Link
Exemption Amount
Application Link

Clause 17D

Qualifying Surviving Spouses, Minor Children & Elderly Persons

$350

Clause 17D application

Clause 18

Financial Hardship for 

Activated Military, Age & Infirmity

May be able to reduce all or portion of

real estate taxes

Clause 18 

application

Clauses 22, 22E & 22F 

Qualifying Veterans - 10% to 100% disabled, or widow

   22    =  $400

   22E   = $1000

 22F   = 100%

Veterans Clause 22, 22E & 22F

 applications

Clause 37A

Blind Persons 

$500

Blind Clause 37A application

Clause 41A

Tax Deferral

Any or all property taxes postponed until sold or died - simple interest  

Clause 41A application

Clause 41C

Qualifying Senior 

Persons - 65+ years of age

$1000

Seniors Clause 41C application

CPA

Low to Moderate Income &

60+ years

Exemption of the Community Preservation Surcharge

CPA exemption application

Senior Circuit Breaker Tax Credit

65+ years of age who own or rent residential property in MA

Reduces state income taxes owed for senior

Senior Circuit Breaker application

Statutory exemption

60+ years of age

A tax exemption may be granted if property provides housing for person 60 + years old & requires improvements. 

Statutory

exemption application 

Deadline to submit all completed applications to the Assessors' office is April 1st