There are several types of property taxes exemptions available to veterans in Massachusetts. A tax exemption is a waiver of the obligation to pay some or all property taxes.

To qualify, veterans (and spouses where applicable) must be legal Massachusetts residents and must be occupying his or her Massachusetts domicile on July 1 in the year of application. Further, veterans must have lived in Massachusetts for at least six months before entering the service or have lived in Massachusetts for at least five consecutive years immediately prior to filing.

M.G.L. c. 59, s. 5, clause 22, makes a property tax exemption available to veterans in the following categories:

  • Veterans who have a disability rating of 10 percent or more and whose disability is a result of wartime service.
  • Veterans who served in the United States military or naval service during the Spanish War, the Philippine Insurrection, or the Chinese Relief Expedition.
  • Veterans who were awarded the Purple Heart.
  • Spouses and surviving spouses (until he or she remarries) of veterans are entitled to this exemption under this clause and clauses 22A, 22B, 22C, and 22E, only if their spouse was entitled at the time of his or her death, or if their spouse lost his or her life while serving in the war.
  • Parents of those veterans who gave their lives in wartime service.
  • Surviving spouses of veterans who served in the United States armed forces between April 6, 1917, and November 11, 1918, or who were awarded the World War I Victory Medal. Surviving spouses must have remained unmarried.

M.G.L. c. 59, s. 5, clause 22A, makes a property tax exemption available to veterans who have certain service-related injuries: the loss of or the permanent loss of the use of a foot at or above the ankle, a hand at or above the wrist, or the sight of an eye. Also eligible are veterans who were awarded the Medal of Honor, the Distinguished Service Cross, the Navy Cross, or the Air Force Cross. The exemption is also available to the veteran’s surviving spouse, regardless of remarriage status.

M.G.L. c. 59, s. 5, clause 22B, makes a property tax exemption available to veterans who have certain service-related injuries: the loss of or the permanent loss of the use of both hands at or above the wrist, one foot at or above the ankle and one hand at or above the wrist, or the sight of both eyes. The exemption is also available to the veteran’s surviving spouse, regardless of remarriage status.

M.G.L. c. 59, s. 5, clause 22C, makes a property tax exemption available to veterans who are permanently and totally disabled as a result of a service-related injury. Veterans must also have received assistance from the U.S. Department of Veterans Affairs in acquiring “special adapted housing.” The exemption is also available to the veteran’s surviving spouse, regardless of remarriage status.

M.G.L. c. 59, s. 5, clause 22D, makes a property tax exemption available to surviving spouses of soldiers, sailors and members of the National Guard whose death occurred because of an injury sustained or disease contracted in a combat zone. It is also available for surviving spouses of veterans who are missing in action with a presumptive finding of death. In order to qualify, the surviving spouse must remain unmarried. Further, either the surviving spouse must have lived in Massachusetts for five consecutive years before filing for this exemption or the veteran must have been domiciled in Massachusetts for at least six months before entering service.

M.G.L. c. 59, s. 5, clause 22E, makes a property tax exemption available to veterans who are incapable of working and who have a U.S. Department of Veterans Affairs disability rating of 100 percent because of an injury sustained in wartime service and in the line of duty. This exemption is also available for surviving spouses of qualified veterans.

M.G.L. c. 58, s. 8A, makes a total property tax exemption available to paraplegic veterans, to veterans with service-related injuries, or to their surviving spouses regardless of remarriage status.
Contact your community’s assessor’s office to apply. You must reapply for the exemption each year. For property tax exemptions for disabled veterans and ex-prisoners-of-war, contact your local assessor’s office or the Department of Revenue Division of Local Services:

Department of Revenue
Division of Local Services
100 Cambridge Street, 6th Floor
Boston, MA 02114
Phone: (617) 626-2300
Fax: (617) 626-2330

Mailing Address:
P.O. Box 9569
Boston, MA 02114-0560