| CLAUSES 22, 22A, 22B, 22C, 22E, Paraplegic - VETERANS EXEMPTIONS |
The veterans exemption 22, 22A, 22B, 22C, or 22E provides assistance to veterans who meet the disability and residency requirements listed. Please note that if you are an elderly veteran and have a limited income, you may be eligible for a greater amount of assistance under personal exemption 41C.
Taxpayers who are eligible for veterans exemption 22, 22A, 22B, 22C or 22E will receive a reduction in their tax liability of between $250 and $875, depending on the nature of their disability.
Residency Requirements
An individual must (1) have been a Massachusetts domiciliary prior to entering the service OR (2) have lived in Massachusetts for not less than 5 years prior to filing for exemption.
Documentation
An applicant for an exemption must provide to the Assessor's Office whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
- Certification of a service connected disability from the Veterans Administration or the branch of service from which separated.
- Evidence of domicile and occupancy.
Domicile
The veteran must occupy the property as his/her domicile on July 1 of the tax year.
Ownership
- A qualifying applicant must possess a sufficient ownership interest in the domicile. To satisfy this ownership requirement, the person's interest must be worth at least $2,000. The person may own this interest solely, as a joint owner or as a tenant in common.
- The holder of a life estate satisfies the ownership requirment.
- If the domicile is held in a trust, a person can only satisfy the ownership interest if he/she:
a) Is a trustee or co-trustee of that trust, and
b) Possesses a sufficient beneficial interest in the domicile through the trust. (Splitting the interest between
multiple trusts does not qualify).
Eligibility Requirements and Exemption Amounts/Each Clause
Clause 22 - $250.00
This exemption is available to the following classes of persons:
- Veterans with a service connected disability of 10% or more as determined by the Veterans Administration or the branch of service from which separated.
- Veterans who have been awarded the Purple Heart.
- Gold Star mothers and fathers.
- Spouses (where the domicile is owned by the veteran's spouse) and surviving spouses (who do not remarry) of veterans entitled to exempttion under Clause 22.
- Surviving spouses (who do not remarry) of World War I veterans so long as their whole worth, less any mortgage on the property, does not exceed $20,000.
Clause 22A - $425.00
This exemption is available to veterans (and their spouses or surviving spouses) who:
- Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye.
- Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross.
If the subject property is greater than a signle family house, only that fraction of $425 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22B - $775.00
This exemption is available to veterans (and their spouses or surviving spouses) who suffered during time served the loss or permanent loss of use of both feet or both hands or both eyes.
If the subject property is greater than a single family house, only that fraction of $775 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22C - $950.00
This exemption is available to veterans (and their spouses or surviving spouses) who (1) suffered total disability in the line of duty and (2) and who received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile.
If the subject property is greater than a single family house, only that fraction of $950 which corresponds to the segment occupied by the veteran will be allowed.
Clause 22D - $250.00
This exemption is available to surviving spouses (who do not remarry) of soldiers and sailors who died in combat at the islands of Quemoy and Matsu.
Clause 22E - $600.00
This exemption is available to veterans (and their surviving spouses) who suffered total disability in the line of duty and are incapable of working.
If the subject property is greater than a single family house, only that fraction of $600 which corresponds to the segment occupied by the veteran will be allowed.
Paraplegic - Total Exemption
This exemption is available to veterans who are certified by the Veterans Administration as paraplegic and the surviving spouses of such veterans.
Office Hours: Monday-Friday 8:30 A.M. - 4:30 P.M.
Computers in Lobby Available from 8:45 A.M. - 4:15 P.M