Exemptions & Regulations
Legally Blind Persons
A "Certificate of Legal Blindness" from the Massachusetts Commission for the Blind must be submitted with the application every year. You must occupy the property as your domicile. In the first year you apply for an application, you may substitute a statement from a doctor certifying you are legally blind according to the Commissioners' specifications. All eligibility requirements must be met as of July 1st of the tax year.
Seniors, Surviving Spouses, & Minor Child Decedents
Documentation to establish eligibility must be submitted with the application every year. This information may include birth certificates, evidence of ownership, domicile and occupancy and bank and other asset account statements. You must be 70 or older to be a senior, younger than 18 to be a minor child and you must have been married to the decedent at the time of his or her death, and have never remarried, to be a surviving spouse.
A certificate from the U.S. Department of Veterans Affairs (VA) or the branch of service from which the service person was discharged, establishes status as a disabled veteran. The other information regarding military service that relates to eligibility such as residency before enlistment, service period, military decorations and honorable discharge is obtained from the discharge papers.
A surviving spouse is a person who was married to the decedent at the time of his or her death and for most exemptions has never remarried, for some exemptions for disabled veterans, remarriage does not have an effect on survivor-ship status. View the Veterans Exemption Page for more information.
A taxpayer who receives a personal exemption may not receive another exemption on the property with the exception of a Clause 18 hardship exemption. If a taxpayer qualifies for more than one personal exemption the Assessors should grant the exemption that provides the greatest benefit.