What is an Exemption?

A “Clause Exemption” is a release from the obligation to pay all or a portion of taxes assessed on your property. The clause exemptions listed here are based on the personal circumstances of the property owner as of July 1st.

The Massachusetts Legislature has enacted the following clause exemptions, all of which are subparagraphs of the Massachusetts General Laws Chapter 59, Section 5.

17D    Surviving Spouse, Aged & Minor Children of Deceased Parents

18       Financial Hardship

22       Veterans - 10% Disability, Surviving Spouse, Purple Heart

22A     Veterans - Loss or Permanent Loss of Use of Limb

22B     Veterans - Loss or Permanent Loss of Use of Limbs

22C     Veterans - Specially Adapted Housing

22D     Veterans - Surviving Spouse

22E     Veterans - 100% Disability

            Paraplegic

37A      Blind

41C      Elderly

42         Surviving Spouse of Police Officer or Firefighter Killed in 42 the Line of Duty

43         Minor Children of Police Officer or Firefighter Killed in the Line of Duty