Property Tax Exemptions in Massachusetts

If you are a homeowner in Massachusetts your property taxes are relatively high compared to the rest of the country. According to the Tax Foundation, property taxes in Massachusetts ranked ninth among the states in 2009 as a percentage of median income, at 4.18%, but lower, ranking 21st, as a percentage of median home value, at 1.04%. Property taxes are assessed and collected by cities and towns. The Boston Globe provides a comparison of property values and taxes by community throughout the state for the period from 2000 to 2010.

State law in Massachusetts allows local boards of assessors to grant exemptions to certain homeowners, including senior citizens, blind persons, surviving spouses, minor children and elderly persons, and veterans. Cities and towns may also provide a residential exemption on a homeowner's principal residence. To determine whether you qualify for an exemption you should check with your local board of assessors.

Senior citizens exemption

Seniors age 70 or older, or 65 or older if approved by the city or town, may qualify for a property tax exemption on their principal residence for a certain amount or a percentage of assessed property value. Generally, you must have occupied the home for five years and must have lived in Massachusetts for at least ten consecutive years. There are certain requirements regarding your income and the value of your assets.

To claim this exemption, you need to file an application with your local board of assessors and provide the documentation the board requires to substantiate your age, ownership, income and assets. The application needs to be filed each year.

Blind persons

Homeowners who are legally blind can claim a property tax exemption for a certain amount set by the city or town board of assessors. Each year you need to file an application with proof of ownership and a certificate of blindness. There are no income or asset guidelines for this exemption.

Seniors, surviving spouses and minor children

Seniors can apply for this exemption, which is a basic exemption for a lower amount but with less strict eligibility requirements than the senior citizens exemption mentioned above. Surviving spouses who have not remarried and children under age 18 of a deceased parent can also qualify for this exemption. There are no income guidelines for this exemption, but your total assets cannot exceed a certain amount.

Surviving spouses and minor children of Massachusetts police officers or fire fighters killed in the line of duty may qualify for a full exemption from property taxes.

Veterans

Veterans with a service-connected disability can qualify for an exemption for a certain amount up to a full exemption, depending on the extent of the disability. Spouses of qualifying veterans and surviving spouses can also claim this exemption. To qualify, the veteran must have been domiciled in Massachusetts for at least six consecutive months before entering the service or must have lived in Massachusetts for at least five consecutive years.

There are no income or asset guidelines for the veteran's exemption. You need to file an application with proof of residency, ownership and occupancy, and service-connected disability.

Financial hardship

You may qualify for an exemption of all or a portion of your property taxes if you are unable to pay them due to financial hardship when you are called back into active service in the military or because you are older and suffer a physical or mental illness, disability or impairment. The local board of assessors determines the qualifications and the documentation you need to provide with your application.

Sources:
Blind Application for Statutory Exemption - Commonwealth of Massachusetts
Financial Hardship: Activated Military - Age and Infirmity Application for Statutory Exemption - Commonwealth of Massachusetts
Mass. Property Values and Taxes - The Boston Globe
Property Tax Information - Massachusetts Department of Revenue
Residential Exemption - City of Boston
Property Taxes on Owner-Occupied Housing by State, 2004 - 2009 - Tax Foundation
Senior Application for Statutory Exemption - Commonwealth of Massachusetts
Senior, Surviving Spouse or Minor Application for Statutory Exemption - Commonwealth of Massachusetts
Surviving Spouse or Minor Application for Statutory Exemption - Commonwealth of Massachusetts