You may be eligible to reduce all or a portion of the taxes assessed on your home if you meet the qualifications for one of the personal exemptions allowed under Massachusetts law. Income, age and disability are some of the criteria use to qualify individuals. You are encouraged to contact the Board of Assessors' Office if you feel you qualify for an exemption.
Who May File An Application: If you meet all the qualifications for a personal exemption by July 1 you may file. Administrators or executors of a person who meets the qualifications as of July 1 may also file.
When And Where Must The Application Be Filed: You must file your application with the Board of Assessors by December 15 or 3 months after the actual bills were mailed for the fiscal year, whichever is later. This deadline is fixed by law and cannot be waived or extended by the Board of Assessors.
Tax Deferral Under Clause 41A
Qualifying persons may apply to have the tax on their domicile deferred under Clause 41A. Tax on your property is still owed, but payment may be deferred until the property owner passes, or the home is sold. A lien will be placed on the property for the tax owed and simple interest accruing at 8%.
To qualify to apply for tax deferral, you must:
- have owned and occupied the property for 5 years
- be age 65 or older by July 1
- have income at or below $20,000