An exemption is a release from the obligation to pay taxes on all or a portion of a local property tax. Personal exemptions are a reduction in taxes due to a particular personal circumstance in accordance with the qualifications set forth in the Massachusetts General Laws. The burden is on the taxpayer to show that he/she falls within the expressed terms of the exemption provision.
Personal exemptions must be filed no later than November 1st of each year or by three months from the issue date of the 3rd quarter (first actual bill) Fiscal Year 2017 tax bill. Exemptions are granted for one year only. An application must be filed each year. If two or more co-owners of a property qualify for different exemptions they may receive the exemption for which each co-owner qualifies. If they qualify for the same exemption, however, only one may receive it with the following exemptions:
- Clause 22 (veterans) - If both spouses qualify, each receives the full exemption.
- Clause 41, 41B, 41D (seniors) - If two or more co-owners who are not married to each other qualify, each will receive an exemption equal to the percentage of his/her ownership interest in the property.