Clauses 22, 22A, 22B, 22C, 22D & 22EThese 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.
ApplicationApplications 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.
Eligibility RequirementsVeterans 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.