Tax Deferrals & Exemptions
Veterans with a 10% or greater service-connected disability, or surviving spouses, are requested to contact the Veterans Office, at 978-356-3915, for assistance in determining exemption eligibility.
Exemption EligibilityYou may be eligible for an exemption on your real estate taxes assessed on your domicile if you meet the qualifications for 1 of the personal exemptions allowed under Massachusetts General Law, Chapter 59, Section 5. For additional information please contact the Assessors Office.
The following exemption categories are under MGL Chapter 59, Section 5:
- Blind (Clause 37A)
- U.S. veteran with a service connected disability (Clause 22)
- Surviving spouse, minor child of deceased parent, elderly person (Clause 17D)
- Senior citizen age 65 and older (Clause 41C)
- Deferral age 65 and older (Clause 41A)
- Surviving spouse of Police Officer or firefighter killed in the line of duty (Clause 42)
- Surviving minor children of Police Officer or firefighter killed in the line of duty (Clause 43)
Applications for Statutory ExemptionThese must be filed with the Board of Assessors on or before April 1, 2021. You must apply annually for your exemption and guidelines must be met in order to qualify for the exemption.
Tax Exemption / Deferral ClausesPlease click on a line below for more information regarding each tax exemption or deferral, and requirements:
- Clause 17E Surviving Spouse, Minor Child or Elderly Person (PDF)
- Clause 22 Veterans (PDF)
- Clause 37A Blind Persons (PDF)
- Clause 41A Tax Deferral (PDF)
- Clause 41C Elderly Persons (PDF)
- Clause 42 Surviving Spouse of Police Officer or Firefighter (PDF)
- Clause 43 Surviving Minor Children of Police Officer or Firefighter (PDF)
Access a quick summary of the Tax Options Table (PDF) that are available.
Tax Tips for Seniors and Retirees / Deductions, Exemptions, and 2021 "Circuit Breaker" Tax Credit
The Department of Revenue has created a "Tax Tips" fact sheet to assist Seniors and Retirees in learning more about available Deductions, Exemptions, and the 2021 "Circuit Breaker" Tax Credit. Click here to learn more.