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. 59, s.5, clause 22F
Veterans and spouses (or unmarried widow), are eligible for an exemption that does not exceed in value than the worth of the property.
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.
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