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Tax Assistance Programs
As approved by state law, the Board of Assessors administers tax assistance programs for various eligible taxpayers. These programs are summarized in the following. Additional information and the necessary application can be obtained in the forms portion of the Assessor's website or by contacting the Assessor's Office at 978-534-7500, ext. 3554. Completed Applications for fiscal year 2022 can be returned to the Assessor's Office no later than April 1, 2023. Applications for exemptions must be filed each year. Exemptions are granted on an annual basis.
- For Older Citizens (Clause 41D)
- Elderly Surviving Spouse, Minor Child (Clause 17E)
- Disabled Veteran (Clause 22)
- Paraplegic Veteran (Clause 22F)
- Age & Infirmity & Financial Hardship (Clause 18)
- Blind Persons (Clause 37A)
To qualify, a taxpayer:
- Must be over 65 years of age as of July 1, 2022 and;
- Must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied the property as of July 1, 2022 and;
- Must have a whole estate (the value of personal property excluding domicile) of less than $51,173.95 if single, $54,829.23 if married and;
- Must have an income less than $34,725 if single, $40,208.10 if married, after subtracting an allowable exclusion.
To qualify, a taxpayer:
- Must be over 70 years of age as of July 1, 2022 or must be a surviving spouse or surviving minor child
- Must have owned and occupied the property for five years and;
- Must have a whole estate (the value of personal property less domicile) of less than $73,105.64
To qualify, a taxpayer:
- Must be a veteran or spouse of a veteran and;
- Must have a service-connected disability of 10 percent or more or;
- Have been awarded the Purple Heart or;
- Be a veteran of the Spanish, Philippine or Chinese Expedition or;
- Have been awarded the Congressional Medal of Honor, Distinguished Service Cross, Air Force Cross or Navy Cross
The parents of a veteran who lost his/her life in service are also entitled to apply for this exemption. Amount Of Exemption Varies According To Degree Of Disability.
To qualify, a taxpayer:
- Must be a veteran, or a spouse or surviving spouse of a veteran
- Must have resided in Massachusetts at least six consecutive months before entering the service, or have resided in Massachusetts at least five consecutive years before applying for the exemption
- Must provide a certification by the United States Department of Veterans Affairs (VA), or branch of the military in which the veteran served, that according to its records the veteran has paraplegia due to his or her military service and;
- Must own the property on July 1, 2022 and;
- Must occupy the property as his or her domicile on July 1, 2022.
Any property owner who cannot meet his/her real estate tax obligation due to age and infirmity and poverty may apply for this exemption. To qualify, the applicant must present evidence to the Board of Assessors that corroborates the individual's inability to pay the assessed tax as well as documentation on the individual's infirmity and the individual's age. Household income, assets, home equity and ability to defer taxes are some of the factors considered when determining poverty or financial hardship.
To qualify, a taxpayer:
- Must be a legal resident of the Commonwealth of Massachusetts;
- Own and occupy the property as his/her domicile;
- File current proof of blindness each year with the application.