Elderly Persons

Massachusetts General Law Chapter 59 Section 5 Clause 41C provides an exemption for persons 65 years of age or older who satisfy the following requirements:

Age


An individual must be 65 years or older as of July 1st of the tax year.

Ownership & Domicile


An individual must own and occupy the subject property on July 1 of the tax year and must have been continuously domiciled in Massachusetts for the 10 years preceding the application and have owned and occupied the property or other property in Massachusetts for 5 years. The person may own this interest solely, as a joint owner or as a tenant in common. If ownership is joint or a tenancy in common with someone other than a spouse, the exemption amount is reduced to a portion equal to the person's ownership interest in the property. The holder of a life estate satisfies the ownership requirement. If the domicile is held in a trust, a person must be both a trustee (or co-trustee), and a beneficiary in the domicile through that trust.

Annual Income & Whole Estate


Gross receipts minus social security allowance must be less than:
  • $20,000 if single plus an allowable social security exclusion
  • $30,000 if married plus an allowable social security exclusion
Whole estate less the value of the home except for the value of any portion that exceeds three dwelling units and produces income cannot exceed:
  • $40,000 if single
  • $55,000 if married
The value of the primary home, cemetery plots, registered motor vehicles, and household furniture and effects kept at the domicile should be excluded from the calculation of the person's whole estate.

An applicant for an exemption must provide to the assessors whatever information is reasonably required to establish eligibility. This information may include, but not be limited to:
  1. Birth certificates
  2. Evidence of domicile and occupancy
  3. Income tax returns
Persons age 70 or older who do not qualify for a clause 41C may qualify for an exemption under Clause 17D.

Exemption Amount


The exemption amount for Clause 41C is $1500 which is the base exemption amount of $1000 plus a local option amount determined annually by Town Meeting.


Applications


Applications must be filed with the Assessors annually, within 3 months of the mailing date of the actual tax bills. An applicant must provide to the assessors whatever information is reasonably required to establish eligibility.