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Index of Exemptions |
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Veterans Exemptions Clause22
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Elderly Tax Exemption Clause 41C
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Elderly Tax Deferrals Clause 41C
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Older citizens Clause 17D
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Blind persons Exemption Clause 37A
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Widows & Widowers Clause 17D
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Surviving Spouses Clause 42
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Qualified minors Clause 17D
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Surviving Minors Clause 42
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Veterans Exemptions Clause 22 |
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These clauses provide exemptions from $250.00 up to $950.00 for qualified veterans and their spouses (or surviving spouse).Applicants must have been in Massachusetts before entering the service or have lived in the Commonwealth for at least 5 years before filing for the exemptionThe veteran must occupy the property as his or her domicile on July l of the tax year.A total exemption is available to paraplegic veterans and their surviving spouse (who do not remarry).The veteran must be certified by the Veteran's Administration as paraplegic. Application must be filed annually with the local Assessors Office. |
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Index of Exemptions
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Blind persons Exemption Clause 37A |
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Clause 4lC provides $500.00 deduction for qualified applicants. Applicant must be 70 years or older before July l of the year the exemption is being filed. Applicant must have owned and occupied any real estate property in Massachusetts for five years, including the present property on July l in the year of the application. Massachusetts must have been the applicants place of reside domicile for the preceding 10 years. Surviving spouse filing must have occupied the property for 5 years. Applications must be filed annually with the local Assessors Office. |
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Index of Exemptions
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State Tax Form 96-3 (Rev.11/92) |
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Download form Pages: 1 2 |
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Elderly Tax Exemption Clause 41C |
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Clause 4lC provides $500.00 deduction for qualified applicants. Applicant must be 70 years or older before July l of the year the exemption is being filed. Applicant must have owned and occupied any real estate property in Massachusetts for five years, including the present property on July l in the year of the application. Massachusetts must have been the applicants place of reside domicile for the preceding 10 years. Surviving spouse filing must have occupied the property for 5 years. Applications must be filed annually with the local Assessors Office. |
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Index of Exemptions
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State Tax Form 96-1 (Rev.11/92) |
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Download form Pages: 1 2 |
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State Tax Form 96-1 (Rev.11/92) |
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Download form Pages: 1 2 |
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Elderly Tax Deferrals Clause 41C |
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. A tax deferral permits one to defer payment on property taxes. As apposed to the exemption, these deferred taxes must eventually be paid. Under Clause 41A, one enters into an agreement with the local assessor to defer payment of all or part of the taxes plus 8% interest until that deferral tax and interest reaches 50% of the property value. Applicants must be 65 years or older by July l of the year in which the application is made, solely own the property on which the taxes are being deferred. Be joint owners with a spouse or own property jointly with another person(s). Applicants must have owned and occupied any real estate property in Massachusetts for 5 years. Must have resided in Massachusetts for the preceding 10 years. Income which does not exceed $20,000 in the calendar year preceding the year of application. Must file annually with the local Assessors Office. |
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Index of Exemptions
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State Tax Form 97 (Rev.11/92) |
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Download form Pages: 1 2 |
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Older Citizens, widows, widowes, & qualified minors Clause 17D |
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. Applicants must be 70 years of age or older on July l of the tax year for which the exemption is being sought. An applicant must have owned and occupied the property in Massachusetts for no less than ten years. Surviving spouse or a minor who has a deceased parent that presently owns and occupied the property, which is being assessed. Applications must be filed annually with your local Assessors Office. |
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Index of Exemptions
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State Tax Form 96-1 (Rev.11/92) |
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Download form Pages: 1 2 |
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Surviving spouse and / or surviving minor children Clause 42 |
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There are no income restrictions or total asset limitations on these exemptions. The surviving spouse and/or surviving minor children of a police officer or firefighter killed in the line of duty are eligible. Applications must be filed annually with the local Assessors Office. |
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Index of Exemptions
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State Tax Form 96-2 (Rev.11/92) |
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Download form Pages: 1 2 |
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