M.G.L. ch. 59, s.5, clause 22

Clause 22 allows for a $400.00 tax exemption for the following:

  • 10% (or more) service-connected disabled veteran;
  • Purple Heart recipient;
  • Gold Star mothers and fathers;
  • Spouse of veteran entitled under Clause 22;
  • Surviving spouses who do not remarry.

M.G.L. ch. 59, s.5, clause 22A

Clause 22A allows for a tax exemption of $750.00 if the veteran has:

  • Lost use of one hand above the wrist, or one foot above the ankle, or one eye.
  • A Congressional Medal of Honor
  • A Distinguished Service Cross
  • A Navy Cross or an Air Force Cross

M.G.L. ch. 59, s.5, clause 22B

Clause 22B allows for tax exemption of $1,250.00 if the veteran has:

  • Lost use of both hands or both feet
  • Lost use of one hand and one foot
  • Lost use of both eyes (blind)

M.G.L. ch. 59, s.5, clause 22C

Clause 22C allows for tax exemption of $1,500.00 if the veteran is rated by the VA to be permanent and totally disabled, and has specially adapted housing.

M.G.L. ch. 59, s.5, clause 22D

Clause 22D is for surviving spouses (who do not remarry) of soldiers, sailors, or members of the Guard whose death occurred as a proximate result of an injury sustained or disease contracted in a combat zone, or who are missing in action with a presumptive finding of death, as a result of combat as members of the armed forces of the United States.These people are eligible for total exemption on their property taxes.

M.G.L. ch. 59, s.5, clause 22E

Clause 22E allows for $1,000.00 for veterans that are 100% disabled by the VA.

M.G.L. ch. 58, s.8A

Paraplegic veterans, those with service-related injuries as determined by the VA, or their surviving spouses, are eligible for total exemption on their property taxes.

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.

Additional Information

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 rtf format of 2009_taxbenefits.rtf
and PDF pdf format of 2009_taxbenefits.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.

Contact

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
617-626-2300
www.mass.gov/dor