Eligible veterans, spouses, and parents
To qualify, all veterans (and spouses* where applicable) must:
- be at least 10% disabled by the U.S. Department of Veterans Affairs
- be legal residents of Massachusetts
- be occupying the property as his/her domicile on July 1 in the year of application
- have lived in Massachusetts for at least six months prior to entering the service (spouses exempted) or
- have lived in Massachusetts for five consecutive years immediately prior to filing for a property tax exemption.
*Under M.G.L. c. 59 s. 5, clauses 22A, 22B, 22C, and 22E, surviving spouses of disabled veterans who qualified for exemptions ranging from $750 to $1500 may now continue to receive the higher amount regardless of marital status. Under M.G.L. c. 58 s.8A, surviving spouses of those in receipt of full exemptions continue to receive them regardless of marital status.
The Massachusetts Department of Revenue, Division of Local Services prepared a comprehensive overview of Local Tax Benefits for veterans and servicemembers in February 2009. The document is available in Word and PDF file size 1MB (1.63MB) format.
Specific information about the MERIT Plan is available on this website.
How to Apply
To apply, contact the assessor's office in your community. Application must be made annually.
For property tax exemptions for disabled veterans, contact your local assessor's office or:
Department of Revenue
Division of Local Services Bureau of Municipal Finance Laws
100 Cambridge Street (no walk-in service)
Boston, MA 02210