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Veterans’ and Spouse or Surviving Spouse Guidelines (Clauses 22 – 22E)
Massachusetts General Law Chapter 59 Section 5 Clauses 22, 22A, 22B, 22C, 22D and 22E provide exemptions to certain veterans (and their spouses or surviving spouses) who meet the following requirements:
1. RESIDENCY REQUIREMENTS - An individual must have been domiciled in Massachusetts prior to entering the service or have lived in Massachusetts for not less than 5 years prior to receiving this exemption. The veteran must occupy the property as his or her domicile on July 1 of the tax year.
2. ELIGIBILITY REQUIREMENTS - An applicant for an exemption must provide to the Assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to the Certification of a war-service connected disability from the Veterans Administration or the branch of service from which separated and evidence of domicile and occupancy AND
Clause 22 - $250.00*
A. Veterans with a war-service connected disability of 10% or more as determined by the Veterans Administration or the branch of service from which separated.
B. Veterans who have been awarded the Purple Heart.
C. Gold Star mothers and fathers.
D. Spouses (where the domicile is owned by the veteran's spouse) and surviving spouses of veterans entitled to exemption.
E. Surviving spouses of World War I veterans so long as they remain unmarried and so long as their whole worth, less any mortgage on the property, does not exceed $20,000.
Clause 22A - $425.00*
A. Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye.
B. Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross, or Air Force Cross.
Clause 22B - $775.00*
This exemption is available to veterans (and their spouses) who suffered in the line of duty the loss or permanent loss of feet or hands or eyes.
Clause 22C - $950.00*
This exemption is available to veterans (and their spouses) who suffered total disability in the line of duty and who received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile.
Clause 22D - $250.00*
This exemption is available to surviving spouses (who do not remarry) of soldiers and sailors who died in combat at the islands of Quemoy and Natsu.
Clause 22E - $600.00*
This exemption is available to veterans who suffered total disability in the line of duty and are incapable of working.
Paraplegic - Total Exemption
This exemption is available to veterans and the surviving spouses who do not remarry of such veterans who are certified by the Veterans Administration as paraplegic.
Wartime service is service performed by a Spanish War veteran, a World War I veteran, a World War II veteran, a Korean War veteran, a Vietnam War veteran, a Lebanese peace keeping force veteran, a Grenada rescue mission veteran, a Panamanian intervention force veteran, a Persian Gulf veteran, or a member of the WAAC who served during the dates outlined in M.G.L. Ch. 4, Sec. 7(43).
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Elderly Guidelines (Clause 41C)
Massachusetts General Law Chapter 59 Section 5 Clause 41C provides an exemption for persons 70 years of age or older who satisfy the following requirements:
1. AGE - An individual must be 70 years or older as of July 1st of the tax year.
2. OWNERSHIP AND DOMICILE - an individual must own and occupy the subject property on July 1 of the tax year and must have been continuously domiciled in Massachusetts for the 10 years preceding the application and have owned and occupied the property or other property in Massachusetts for 5 years. The person may own this interest solely, as a joint owner or as a tenant in common. If ownership is joint or a tenancy in common with someone other than a spouse, the exemption amount is reduced to a portion equal to the person's ownership interest in the property. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the
domicile through that trust. ~
3. ANNUAL INCOME AND WHOLE ESTATE - Gross receipts minus social security allowance must be less than:
$13,000 if single plus an allowable social security exclusion
$15,000 if married plus an allowable social security exclusion
Whole estate less the value of the home except for the value of any portion that exceeds three dwelling units and produces income cannot exceed:
$28,000 if single
$30,000 if married
The value of the primary home, cemetery plots, registered motor vehicles, and household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate.
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
1. Birth certificates
2. Evidence of domicile and occupancy
3. Income tax returns
Persons age 70 or older who do not qualify for a clause 41C may qualify for an exemption under Clause 17D.
EXEMPTION AMOUNT
The exemption amount for Clause 41C is $500 plus a local option amount determined annually by Town Meeting.
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the actual tax bills. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.
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Elderly Persons, Surviving Spouses and Minors (of deceased parents) (Clause 17D)
Massachusetts General Law Chapter 59 Section 5 Clause 17D provides an exemption for persons 70 years of age or older, or surviving spouses, or surviving minor child who satisfy the following requirements:
1. ELIGIBILITY - a surviving spouse or minor ~who owns and occupies the property as his domicile OR a person 70 years or over who has owned and occupied the property as his/her domicile for at least 5 years. ~
2. OWNERSHIP AND DOMICILE - an individual must own and occupy the subject property on July 1 of the tax year. The person may own this interest solely, as a joint owner or as a tenant in common. If ownership is joint or a tenancy in common with someone other than a spouse, the exemption amount is reduced to a portion equal to the person's ownership interest in the property. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.
3. WHOLE ESTATE - ~a person's whole estate, real and personal, cannot exceed $40,000, excluding the total value of the subject property, not to exceed 3 dwelling units.
The value of the primary home, cemetery plots, registered motor vehicles, and household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate.
An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
1. Birth certificates
2. Evidence of domicile and occupancy
Persons age 70 or older may qualify for a clause 41C which may entitle the taxpayer to an increased exemption.
EXEMPTION AMOUNT
The exemption amount for Clause 17D is $175 plus a local option amount determined annually by Town Meeting.
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the actual tax bills. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.
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Blind Persons Exemption (Clause 37A)
Massachusetts General Law Chapter 59 Section 5 Clause 37A provides an exemption for blind persons who satisfy the following requirements:
1. PROOF OF BLINDNESS - An individual must annually give proof of blindness by providing a certificate of legal blindness from the Commission for the Blind.
2. PROOF OF DOMICILE - The blind person must occupy the property as a domicile on July 1st of the tax year.
3. OWNERSHIP - The person may own the property solely, as a joint owner or as a tenant in common. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.
EXEMPTION AMOUNT
The exemption amount for Clause 37A is $500.
APPLICATIONS
Applications must be filed with the Assessors annually, within 3 months of the mailing date of the actual tax bills. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.
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