Exemption (Tax Relief) Programs

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A variety of exemptions are available to reduce property tax obligations for certain qualifying taxpayers:  elderly persons, blind persons, disabled veterans, surviving spouse or orphaned minor child, widow or orphaned minor of police officer or fire fighter, and extreme hardship.


The qualifying date is July 1, the first day of the fiscal year. Applications are due 3 months after the first actual tax bill postmark date.


Because of the number and complexity of exemptions, the following table is intended only to give the taxpayer a general idea of what is available. If someone has the slightest suspicion that he or she may be eligible or has any questions, call the Assessor's Office to discuss details at (617) 993-2630.  Note that certain income limits include deductions (Clause 41C) and asset limits do not include the value of owner occupied condominiums, and 1, 2, 3 family houses (all, excluding Clause 18). Certain exemption applications will require a copy of the tax forms filed in the last calendar year, or a statement indicating that the applicant(s) does not file tax forms. The number of owners of the property also falls into the review of qualification, which may mean non-eligibility of the exemption or a pro-rated exemption.

CL.

BASIC QUALIFICATIONS

AS OF JULY 1, 2017

MAXIMUM INCOME1MAXIMUM ASSETS2

POTENTIAL TAX RELIEF3

EXEMPTIONS FROM REAL ESTATE TAX:
ELDERLY   
17DAge 70 or olderNone$40,000$175 - $350
41CAge 70 or older - single$24,537$40,000$1,000 - $2,000
41CAge 70 or older - married$36,806$55,000$1,000 - $2,000
VETERAN   
2210% Disability or Purple HeartNoneNone$400 - $800
22ALoss of foot, hand or eyeNoneNone$750 - $1,500
22BLoss of two limbs or eyesNoneNone$1,250 - $2,500
22E100% Disability/100% ServiceNoneNone$1,000 - $2,000
22(F)Paraplegic due to war injuryNoneNone100%
OTHER   
17DSurviving spouse or orphaned minor childNone$40,000$175 - $350
37ALegally blindNoneNone$500 - $1,000
42Surviving spouse or orphaned minor of Police Officer or Fire Fighter killed in the line of dutyNoneNone100%
18Extreme HardshipNone4None4Varies
EXEMPTIONS FROM CPA SURCHARGE TAX:
Low/Moderate Income Seniors (60+)see chart belowNone100%
Low Income Non-Seniors (<60)see chart belowNone100%

1Income:  salary, wages, interest, dividends, rental income, IRA distributions, pensions and other retirement benefits.

2Assets:  stocks, bonds, securities, IRAs, bank accounts, and real estate holdings other than primary residence.

3In May 2001, Town Meeting voted to accept Chapter 73 of the Acts of 1986. Chapter 73 allows the Board of Assessors to increase the exemption amounts by up to 100 percent, provided that no taxpayer would pay less then their previous year's taxes.

4There are several different qualifications.

CPA SURCHARGE TAX EXEMPTION CHART
Household SizeFY2018 Annual Income Limit
Senior Household Type:        Property Owned by Senior (60+)Non-Senior Household Type: Property Owned by Non-Senior (<60)
1$72,400$57,950
2$82,750$66,200
3$93,100$74,450
4$103,400$82,750
5$111,700$89,350
6$119,950$96,000
7$128,250$102,600
8$136,500$109,200

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