Property Tax Exemptions

Sight Impaired Exemption - $500 exemption. The Sight Impaired must own the property separately or jointly or as a tenant in common and occupy the property as his or her domicile as of July 1st of the tax year. The person must be legally blind according to the specifications of the Commission for the Blind and must furnish a certificate from the Division of the Blind as of July 1st of the tax year.

To qualify, a taxpayer:

• must be a legal resident of the Commonwealth of Massachusetts,
• own and occupy the property as his/her domicile,
• and must annually provide a current blindness certification (Massachusetts Commission for the Blind) certifying date of registration as of July 1, 2021.

Upon Approval, The Taxpayer Is Entitled To A $500 Exemption. Contact the Assessing Department to apply.

• Blind Exemption Guide (PDF)
• Blind Exemption Application (PDF)

Senior Exemption (65 years or over) - $1,000 exemption. An individual must be 65 years or older as of July 1st of the tax year. The individual must own and occupy the property as his or her domicile as of July 1st of the tax year. Gross receipts (Income) must be less than $20,000 if single and $40,000 if married. Whole estate (Assets) less the value of the home except for the value of any portion which exceeds three dwelling units and produces income cannot exceed $30,000 if single and $55,000 if married.

• Eligible Age: 65
• Maximum Income: 
  • Single $20,000 
  • Married $30,000
• Maximum Assets: 
  • Single $40.000 
  • Married $55,000

To qualify, a taxpayer:

• must be over 65 years of age as of July 1st of the fiscal year and
• must have primary residence in Massachusetts for ten years and owned property in the state for five years and must have occupied the property as of July 1st of the fiscal year and
• must have a whole estate (the value of personal property excluding domicile) of less than $20,000 if single, $55,000 if married and
• must have an income less than $20,000 if single, $30,000 if married, after subtracting an allowable exclusion.

Upon Approval, Taxpayer Is Entitled To A $1,000 Exemption. Contact the Assessing Department to apply.

Documents:

• Elderly Exemption Guide (PDF)
• Elderly Exemption Application (PDF)

Senior Exemption (70 or over), Surviving Spouse (no age limit), or Minor - $175 exemption, plus the cost of living. The individual must possess, the status of either a surviving spouse, or a surviving minor, or a person or persons 70 years or over who has owned and occupied the property as his or her domicile as of July 1st of the tax year. A person's whole estate (Assets), real and personal, cannot exceed $20,000 excluding the total value of the domicile, not to exceed three dwelling units. Clause 17 prescribes no limitation on annual income for exemption eligibility.

• Elderly Eligible Age: 70
• Maximum Assets: $20,000

To qualify, a taxpayer:

• must be over 70 years of age as of July 1st of the fiscal year or must be a surviving spouse or surviving minor child
• must have owned and occupied the property for five years and
• must have a whole estate (the value of personal property less domicile) of less than $20,000.

Upon approval, taxpayer is entitled to an exemption. Contact the Assessing Department to apply.

Documents:

• Elderly, Surviving Spouse, or Surviving Child Guide (PDF)
• Elderly, Surviving Spouse, or Surviving Child Application (PDF)

Veterans Exemptions 22 through 22E are eligible for $400 exemption or higher if they have a Purple Heart or a minimum of 10% service-related disability. The exemption is offered to certain qualified veterans, their spouses, and parents on real estate owned and occupied in whole or in part as his or her domicile as of July 1st of the tax year. A veteran is anyone who has served in the armed forces.

To qualify, a taxpayer:

• must be a veteran or spouse of a veteran and
• must have a service-connected disability of 10% or more or have been awarded the Purple Heart.
• The parents of a veteran who lost his/her life in service are also entitled to apply for this exemption. Amount Of Exemption Varies According To Degree Of Disability.

Contact the Assessing Department to apply.

Documents:

• Veteran Exemption Guide (PDF)
• Veteran Exemption Application (PDF)

Deferral (65 years or over) - To qualify for a deferral you must be 65 years of age as of July 1st of the tax year, have owned and occupied the property as your domicile on July 1st. The applicant's gross receipts (Income) from all sources in the preceding calendar year cannot exceed $40,000. Under an agreement with the Town, you may defer payment of all, none, or any part of your taxes each year up to fifty % of your property valuation. This allows a person to remain in his or her home as long as possible without having to pay the real estate taxes. The Town adds yearly interest of eight % on the deferred taxes until they are paid. The taxes are eventually paid to the Town with interest by the estate (when the home is sold), or the heirs may obtain a bank mortgage to reimburse the Town. This tax deferral may be granted in addition to any other exemption.

To qualify, a taxpayer:

• must be over 65 years of age as of July 1st of the fiscal year and
• must have primary residence in Massachusetts for ten years and owned property in the state for five years and
• must have occupied the property as of July 1st of the fiscal year and
• must have assets of less than $40,000 if single or $55,000 per year if married.

Upon Approval, Taxpayer Is Entitled To Defer (Delay) Payment Of Any Portion Of The Property Tax Bill. The fiscal year deferral interest rate changes based on the Federal Reserve Discount Rate.

Contact the Assessing Department to apply.

Documents:

• Senior Tax Deferral Guide (PDF)
• Senior Tax Deferral Application (PDF)

This clause relates to surviving spouses of police officers or firefighters killed in the line of duty. They are granted a total exemption on real property owned and occupied by them as their domicile on July 1, for so long as they remain unmarried.

This exemption provides that any person who, in the judgment of the assessors, is so aged, so infirm, and so poverty-stricken that he/she is unable to contribute fully to the public charges, may be entitled to a defer on a portion or all of his/her tax. Taxes can be deferred for up to 3 years in a row at a current interest rate of 8%. The taxpayer may pay the deferred taxes, plus interest at 8%, in annual installments over a five-year period. The first payment is due two years after the last year of deferral. Then the deferred amount has to be paid back with interest within 5 years. A lien is placed on the property until it is paid off.

Please contact the Assessor's Office at 508-760-6139 for information on any Exemption opportunities.