Do any of these apply to you?
If so you may be eligible to receive an exemption from a portion of your real estate tax. Please click on the link for the exemption which you feel you qualify for, fill out the application and send it into our office. We will then review it and contact you as to your eligibility. All applications must be received in the Assessors Office by April 1, 2010.
Questions? Call our office at (978) 346-9022
ELDERLY, SURVIVING SPOUSE, MINOR CHILD
CLAUSE 17D - $350.00
To qualify, a taxpayer:
1) must be over 70 years of age as of July 1, 2009 OR a surviving spouse
OR surviving minor child AND
2) must have owned and occupied the property for five years AND
3) must have a whole estate (the value of personal property less domicile)
of less than $40,000.
AGE, INFIRMITY AND 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 repayed
beginning 2 years after the last year of deferral.
DISABLED VETERAN -
CLAUSE 22-$400.00 / 22E-$1,000
CLAUSE 22 - To qualify, the taxpayer must be a veteran or the surviving spouse
of a veteran AND:
1) have a service connected disability of 10% or more OR
2) have been awarded the Purple Heart OR
3) be a veteran of the Spanish, Philippine or Chinese Expedition OR
4) be a parent of a veteran who lost their life during wartime service
5) 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:
1) 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:
1) must be a legal resident of the Commonwealth,
2) own and occupy the property as his/her domicile,
3) 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:
1) must be over 65 years of age as of July 1, 2009 AND have primary residence in
Massachusetts for ten years AND have owned property in the state for five years
AND have occupied property as of July 1, 2009 AND have a total income of less
than $49,000 per year.
2) 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:
1) must be over 65 years of age as of July 1, 2009 AND
2) must have primary residence in Massachusetts for ten years AND owned property
in the state for five years AND must have occupied property as of July 1, 2009 AND
3) 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 AND
4) all co-owners; must have an income less than $20,000 if single, $25,000 if married,
after subtracting an allowable exclusion.
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