Clauses 22, 22A, 22B, 22C, 22D & 22E
These clauses provide exemptions to veterans who were not dishonorably discharged and who meet specific residency, occupancy, ownership, disability or other requirements and their spouses, surviving spouses or surviving parents.
Applications for Veteran exemptions must be filed with the Board of Assessors on or before three months after the actual tax bill is mailed. You must provide the Assessors with whatever information is reasonably required to establish eligibility.
The information may include evidence of residency, ownership, domicile and occupancy and certification of a service connected disability from the U.S. Department of Veterans Affairs (VA). All eligibility requirements must be met as of July 1st of the tax year. The application must be filled out completely and additional documentation must be attached for the Assessors to review the application.
Veterans must have been domiciled in MA for at least six consecutive months before entering the service or lived in Massachusetts for at least five consecutive years before the tax begins.
You must occupy the property as your domicile. If you are a spouse of a veteran, you and the veteran must occupy the property as your domicile.
You must own the property. If you hold a life estate in the domicile you are considered the owner. If your domicile is held in a trust you are considered the owner only if you are a trustee or co-trustee of the trust and you have sufficient beneficial interest in the domicile.
Veterans with a service connected disability of 10% or more, Veterans awarded the Purple Heart, Spouses (where the domicile is owned by the veteran's spouse), and surviving spouses (who do not remarry) of veterans entitled to exemption under Clause 22. This exemption is $400.00.
Veterans who suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye or received the Congressional Medal of Honor, distinguished Service Cross, Navy Cross or Air Force Cross. Spouses or surviving spouses of veterans entitled to exemption under Clause 22A. This exemption is $750.00.
Veterans who suffered in the line of duty the loss or permanent loss of use of both feet, both hands or both eyes. Spouses or surviving spouses of veterans entitled to exemption under Clause 22B. This exemption is $1,250.00.
Veterans who suffered total disability in the line of duty and received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile. Spouses or surviving spouses of veterans entitled to exemption under Clause 22C. This exemption is $1,500.00
Surviving spouses (who do not remarry) of soldiers, sailors and guardsmen who died as a proximate result of a combat injury or disease, or who are missing and presumed dead due to combat. The is a full exemption with $2,500.00 cap after 5 years
Veterans who have a service connected disability of 100% and are incapable of working. Spouses or surviving spouses of veterans entitled to exemption under Clause 22E for $1,000.00.
Veterans who are paraplegics and surviving spouses of veterans entitled to exemption as paraplegics. This exemption is a full exemption.
Clause 22A, 22B, 22C, 22D and Paraplegic exemptions are prorated for a domicile greater than a single family house. The exemption is the same percentage of the tax as the part of the house occupied by the veterans, or if deceased, the surviving spouse, for example, 50% if one unit of a two family house is occupied by the veterans surviving spouse.