TAXPAYER INFORMATION ABOUT PERSONAL EXEMPTIONS
PERSONAL EXEMPTIONS. You may be eligible to reduce all or a portion of the taxes assessed on your
domicile if you meet the qualifications for one of the personal exemptions allowed under Massachusetts law.
Qualifications vary, but generally relate to age, ownership, residency, disability, income or assets.
You may be eligible for an exemption if you fall into any of these categories:
Le
gally blind person
Veteran with a service-connected disability
Surviving spouse of a servicemember
,
n
ational guard member or veteran wh
o
died
from active duty injury or illness
Surviving spouse
Minor child of a deceased paren
t
S
enior citizen age 70 and older (65 and older
by local option)
Mor
e detailed information about the qualifications for each exemption may be obtained from your board of
assessors.
WHO MAY FILE AN APPLICATION. You may file an application if you meet all qualifications for a personal
exemption as of July 1. You may also apply if you are the personal representative of the estate, or trustee
under the will, of a person who qualified for a personal exemption on July 1.
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the assessors on
or before April 1, or 3 months after the actual bills were mailed for the fiscal year, whichever is later. An
application is filed when (1) received by the assessors on or before the filing deadline, or (2) mailed by United
States mail, first class postage prepaid, to the proper address of the assessors, on or before the filing deadline,
as shown by a postmark made by the United States Postal Service. THIS DEADLINE CANNOT BE
EXTENDED OR WAIVED BY THE ASSESSORS FOR ANY REASON. IF YOUR APPLICATION IS NOT
TIMELY FILED, YOU LOSE ALL RIGHTS TO AN EXEMPTION AND THE ASSESSORS CANNOT BY LAW
GRANT YOU ONE.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must
pay all preliminary and actual installments of the tax when due to appeal the assessors’ disposition of your
application. Failure to pay the tax when due may also subject you to interest charges and collection action. To
avoid any loss of rights or additional charges, you should pay the tax as assessed. If an exemption is granted
and you have already paid the entire year’s tax as exempted, you will receive a refund of any overpayment.
ASSESSORS DISPOSITION. Upon applying for an exemption, you may be required to provide the assessors
with further information and supporting documentation to establish your eligibility. The assessors have 3
months from the date your application is filed to act on it unless you agree in writing before that period
expires to extend it for a specific time. If the assessors do not act on your application within the original or
extended period, it is deemed denied. You will be notified in writing whether an exemption has been granted
or denied.
APPEAL. You may appeal the disposition of your application to the Appellate Tax Board, or if applicable, the
County Commissioners. The appeal must be filed within 3 months of the date the assessors acted on your
application, or the date your application was deemed denied, whichever is applicable. The disposition notice
will provide you with further information about the appeal procedure and deadline.