When and How to Apply for a Personal Exemption:
Personal exemptions must be filed in the Assessors’ Office not later than March 31st of each year or within three months from the issue date of the first actual tax bill for the fiscal year which is usually in late December whichever is later. Exemptions are granted for one year only. An application must be filed each year. The burden is on the taxpayer to show that he or she falls within the expressed terms of the exemption provision. Qualifications are set forth in the Massachusetts General Laws.
Descriptions of Personal Exemptions:
Under state law there are several categories of persons who may be eligible for a personal exemption or reduction in their property tax. The law provides exemptions for the categories listed below. For a full description, just click on the category of interest.
- Surviving Spouse, Minor Child of Deceased Parent Clause 17D
- Temporary Financial Hardship Clause 18A
- Veterans Clause 22
- Blind Clause 37
- Tax Deferral Clause 41A
- Elderly Clause 41C
- Community Preservation Act Exemption
Personal Exemption Forms