Taxpayers Guide to Real Estate Exemptions in MA

QUALIFYING VETERANS
Clause 22- $250.00 This exemption is available to the following classes of persons:
1 Veterans with a wartime service connected disablity of 10% or more as determined by the Veterans Administration or the branch of servie from which separated.
2. Veterans who have been awarded the Purple Heart.
3. Gold Star mothers and fathers.
4. Spouses (where the domicile is owed by the veteran's spouse) and surviving spouses(who do not remarry) of Veterans enttled to exemption uder clause 22.

Clause 22a- $425.00 This exemption is available to Veterans (and their spauses of surviving spouses) who
1. Suffered in the line of duty the loss or permanent loss of the use of one foot or one hand or one eye.
2. Received the Congressional Medal of Honor, Distinguished Service Cross, Nave Cross or Air Force Cross.
If the subject property is greater than a single family house, only that fraction of $425.00 which correspons to 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 in the line of duty the loss of permanent loss of the 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 $775.00 which correspods to the segment occupied by the Veteran will be allowed.

Clause22C-$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 suject property is greater than a single family house, only that fraction of $ 950.00 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 soldierd and Sailors who died in combat at the islands of Quemoy and Matsu.

Claus 22E- $600.00 This exemption is available to veterans (and their 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 $600.00 which corresponds to the segment occupied by the veteran will be allowed

Parapledic- Total Exemption.
This exemption is available the Veterans who are certified by the Veterans Administration as parapledic and the surviving spouses of such veterans.

WARTIME SERVICE
Wartime service is service performed by a "Spanish War veteran" a World War I veteran" a "World War II veteran" a "Korean Veteran" a "Vietnam veteran" aLabanese peace keeping force veteran" a "Panamanian intervention force veteran" a "persion Gulf veteran" or a member of the WAAC
Dated for each qualifying military action as set out in GL Ch 4 7 (43)

For further information Contact your local board of Assessors
Department of Revenue
Division of local Services
Property Tax Bureau

(617) 626-2300