Tax Exemption Information

You may be eligible to receive an exemption from a portion of your Real Estate tax if any of the clauses below apply to you. Please identify the exemption which you feel you qualify for, fill out the application and send it into the Assessors office. All applications will be reviewed by the Board of Assessors to determine eligibility.

For any additional questions please call the Assessors office at 978-346-9022.

Elderly, Surviving Spouse, Minor Child


Clause 17D - $350


To qualify, a taxpayer:
  • Must be over 70 years of age as of July 1, 2009, or a surviving spouse or surviving minor child and must have owned and occupied the property for 5 years and must have a whole estate (the value of personal property less domicile) of less than $40,000.

Age, Infirmity & Financial Hardship


Clause 18


Any taxpayer who cannot meet his/her real estate tax obligation due to age and
infirmity and insolvency may apply for this exemption. To qualify the
applicant must present evidence to the Board of Assessors which corroborates the
individual's infirmity and age and inability to pay the assessed tax. This is usually
a temporary situation.

Temporary Tax Deferral Due to Financial Hardship


Clause 18A


A taxpayer, of any age, who cannot meet his/her real estate tax obligation due to a change
in active military status, unemployment, illness etc. may be eligible for a temporary tax
deferral. This deferral is available for up to 3 consecutive years and must be re payed
beginning 2 years after the last year of deferral.

Disabled Veteran


Clause 22-$400 / 22E-$1,000


To qualify, the taxpayer must be a veteran or the surviving spouse of a veteran and:
  • Have a service connected disability of 10% or more
  • Have been awarded the Purple Heart
  • Be a veteran of the Spanish, Philippine or Chinese Expedition
  • Be a parent of a veteran who lost their life during wartime service
  • Be a surviving spouse of a WW1 Veteran

CLAUSE 22E


To qualify, the taxpayer must be a veteran or the surviving spouse of a
veteran who has:
  • Been certified by the Veterans Administration to have a 100% disability and is incapable of working. A certificate of 100% disability must be filed annually.

Blind Persons


Clause 37A - $437.50


To qualify, a taxpayer:
  • Must be a legal resident of the Commonwealth
  • Own and occupy the property as his/her domicile
  • And file Proof of Blindness each year with the application

For Older Citizens – Tax Deferral


Clause 41A – Delay Payment of Your Tax


To qualify, a taxpayer:
  • Must be over 65 years of age as of July 1, 2009 and have primary residence in Massachusetts for 10 years and have owned property in the state for 5 years and have occupied property as of July 1, 2009 and have a total income of less than $49,000 per year.
  • The interest rate for repayment is 4% per annum. Repayment must occur upon the transfer of the property or the owner's demise.

For Older Citizens


Clause 41C - $750


To qualify, a taxpayer:
  • Must be over 65 years of age as of July 1, 2009
  • Must have primary residence in Massachusetts for 10 years and owned property
  • In the state for 5 years and must have occupied property as of July 1, 2009
  • All co-owners must have a whole estate (the value of personal property excluding domicile) of less than $40,000 if single; $55,000 if married
  • All co-owners; must have an income less than $20,000 if single, $25,000 if married, after subtracting an allowable exclusion