Exemptions

• Blind                          
• Senior
• Veteran
• Surviving Spouse

FISCAL YEAR 2024:   JULY 1, 2023 – JUNE 30, 2024 REAL ESTATE EXEMPTIONS
Under Mass Gen Laws Chp 59 Sec 5

Clause 17D – Senior/Surviving Spouse/Minor Children                                         $    262.50

• No income requirement;
• Whole Estate Asset Limit - $56,191, excluding domicile.

Clause 41C – Senior (70 years on July 1st)                                                              $1,125.00

   Age 70 on July 1st

• Single Assets -   $36,261 excluding domicile
•                                  Income -   $18,211 (Soc. Sec. exclusion $5,719)
• Married Assets - $41,236 excluding domicile
•                                   Income -   $20,734 (Soc. Sec. exclusion $8,580)

Clause 37 – Blind                                                                                                         $  750.00

   Yearly Certificate of from Mass Commission for the Blind

Clause 22 – Veteran Decorated/Disabled                                                                   $  600.00

   Clause 22 allows for a $600.00 tax exemption for the following persons:

• 10% (or more) service-connected disabled veteran;
• Purple Heart recipient;
• Gold Star mothers and fathers;
• Spouse of veteran entitled under Clause 22;
• Surviving spouses who do not remarry.

Clause 22C – Veteran 100% Disabled                                                                         $2,250.00

   Clause 22C allows for tax exemption of $2,250.00 if the veteran:

• Is rated by the VA to be permanent and totally disabled and has specially adapted housing.

Clause 22D – Veteran of Surviving Spouse                                                               Full Exemption

   Clause 22D provides full real estate exemption (responsible for water/sewer) for surviving spouses, who do not remarry, of soldiers, sailors, or members of the guard       

• whose death occurred as a proximate result of an injury sustained or disease contracted in a combat zone;
• who are missing in action with a presumptive finding of death, as a result of combat as members of the armed forces of the United States;
• Total exemption so long as the spouse does not remarry.

Clause 22E – Veteran 100% Disabled per Veteran Adm                                           $1,500.00

   Clause 22E allows for $1,500.00 for veterans that are 100% disabled by the VA.

• Annual certificate required

Clause 22H – BRAVE ACT                                                                                              Full Exemption

   Clause 22H provides full real estate exemption (responsible for water/sewer) to qualifying, surviving parents or guardians of soldiers and sailors, members of the National Guard and veterans:

• During active duty service, suffered an injury or illness that was a proximate cause of their death;
• Are missing in action with a presumptive finding of death.