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.
AS OF JULY 1, 2019
|MAXIMUM INCOME1||MAXIMUM ASSETS2|
POTENTIAL TAX RELIEF3
|EXEMPTIONS FROM REAL ESTATE TAX:|
|17D||Age 70 or older||None||$40,000||$175 - $350|
|41C||Age 70 or older - single||$24,758||$40,000||$1,000 - $2,000|
|41C||Age 70 or older - married||$37,137||$55,000||$1,000 - $2,000|
|22||10% Disability or Purple Heart||None||None||$400 - $800|
|22A||Loss of foot, hand or eye||None||None||$750 - $1,500|
|22B||Loss of two limbs or eyes||None||None||$1,250 - $2,500|
|22E||100% Disability/100% Service||None||None||$1,000 - $2,000|
|22(F)||Paraplegic due to war injury||None||None||100%|
|17D||Surviving spouse or orphaned minor child||None||$40,000||$175 - $350|
|37A||Legally blind||None||None||$500 - $1,000|
|42||Surviving spouse or orphaned minor of Police Officer or Fire Fighter killed in the line of duty||None||None||100%|
|EXEMPTIONS FROM CPA SURCHARGE TAX:|
|Low/Moderate Income Seniors (60+)||see chart below||None||100%|
|Low Income Non-Seniors (<60)||see chart below||None||100%|
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 Size||FY2020 Annual Income Limit|
|Senior Household Type: Property Owned by Senior (60+)||Non-Senior Household Type: Property Owned by Non-Senior (<60)|