An exemption is a release or discharge from the obligations to pay all or a portion of a local property tax. Exemptions are established by the legislature for particular categories of property or persons and are generally found in General Laws Chapter 59, Section 5.
Persons who may qualify for personal exemptions include veterans with a service connected disability, blind persons, surviving spouses, minor children of deceased parents and seniors. There are also tax deferrals for seniors and those experiencing a temporary financial hardship.
Exempt status is determined as of July 1. Ownership, occupancy, use, age or any other eligibility criteria must be met as of that date. Contact the Assessors’ Office regarding eligibility requirements.
Applications for exemptions must be filed each year. The Assessors' office mails out applications to existing qualified applicants. Applications for personal exemptions must be filed in the Assessors' Office within three months of the mailing of the actual (3rd quarter) tax bill (not the preliminary bill). Applications will be mailed upon request.
Amount of Statutory Exemptions
The exemption amount may be increased up to 100%; however, an applicant cannot pay less than what was paid in the preceding year.
Senior Property Tax Relief Summary Chart
Click here for a summary of tax relief options available to qualifying seniors.
If you have any questions, please contact the Assessors' Office (978-887-1514).