Personal Exemptions & Deferrals
Personal Statutory Exemptions, Tax Deferrals, Senior Tax Work-Off & Community Preservation Act (CPA) Exemptions
An exemption is a release from the obligation of having to pay all or part of the taxes on a parcel of real property. Personal Exemptions are a reduction in taxes due to a particular personal circumstance according to qualifications set forth in the Massachusetts General Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision.
Personal Statutory Exemptions
If you meet any of the following requirements, you may qualify for a Personal Statutory Exemption:
- Over 65 with limited income and assets
- Widow or widower, or surviving minor child
- Legally blind
- Veteran with a service-connected injury or disability
- Surviving spouse of a veteran who died in or as a result of combat
An Application for Personal Statutory Exemptions (PDF) must be filed no later than April 1st each year. Exemptions are granted on a fiscal year basis, and applications must be filed each year.
Taxpayer Guides to Personal Statutory Exemptions
- Taxpayer Guide to Personal Statutory Exemptions - Blind (PDF)
- Taxpayer Guide to Personal Statutory Exemptions - Qualifying Seniors (PDF)
- Taxpayer Guide to Personal Statutory Exemptions - Surviving Spouses, Minor Children (PDF)
- Taxpayer Guide to Personal Statutory Exemptions - Veterans (PDF)
Tax Deferrals are available for qualifying taxpayers who are:
- 65 years of age or over
- Experiencing temporary financial hardship
Please call the Assessor at 978-264-1720 or email the Assessor for details on any of these programs.
Tax Deferral Documents
Senior Tax Work-Off Abatement Program
Seniors are also able to abate their taxes through the Senior Citizen Property Tax Work-Off Abatement, referred to as the Senior Work-Off. This program is under the direction of the Council on Aging.
Community Preservation Act (CPA) Exemptions
Exemptions to the Community Preservation Surcharge are available to moderate income seniors and low income residents.