Veterans Tax Exemptions

Clauses 22(a) thru (f), 22A, 22B, 22C, 22D and 22E of Section 5 of Chapter 59 provide exemptions to certain veterans (and their spouses or surviving spouses) who were not dishonorably discharged and who meet certain residency requirements.
Note 1: Reference: IGR 2006-15B [Oct 2006]

RESIDENCY REQUIREMENTS An individual must

  1. Have been a Massachusetts domiciliary prior to entering the service OR
  2. Have lived in Massachusetts for not less than 5 years prior to filing for exemption or, in those communities which have accepted the alternative local option provision, for not less than 1 year prior to filing.
DOCUMENTATION 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. Certification of a service connected disability from the Veterans Administration or the branch of service from which separated. There are certain eligibility dates per Mass General Law c.4, sec 7, clause 43 as amended by the acts of 2005, ch 130 (see chart).
    Click here for chart (pdf)
  2. Evidence of domicile and occupancy.
DOMICILE The veteran must occupy the property as his or her domicile on July 1 of the tax year.
OWNERSHIP
  1. A qualifying applicant must possess a sufficient ownership interest in the domicile. To satisfy this ownership requirement, the person’s interest must be worth at least $2,000. The person may own this interest solely, as a joint owner or as a tenant in common.
  2. The holder of a life estate satisfies the ownership requirement.
  3. If the domicile is held in a trust, a person can only satisfy the ownership interest if he:a.  Is a trustee or co-trustee of that trust, andb.  Possesses a sufficient beneficial interest in the domicile through that trust. (Splitting the interest between multiple trusts does not qualify.)
ELIGIBILITY REQUIREMENTS & AMOUNT Clause 22 (a) thru (f) – $400.00
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This exemption is available to the following classes of persons:

  1. Veterans with a service connected disability of 10% or more as determined by the Veterans Adminstration or the branch of service from which separated [22(a)]. There are certain eligibility dates per Mass General Law c.4, sec 7, clause 43 as amended by the acts of 2005, ch 130 (see chart), or
    Click here for chart (pdf)
  2. Veterans of certain pre-World War I conflicts [22(b)], or
  3. Veterans who have been awarded the Purple Heart [22(c)], or
  4. Spouses (where the domicile is owned by the veteran’s spouse) and surviving spouses of veterans entitled to exemption [22(d)]. For surviving spouses of Clauses 22(a) thru 22(c), or
  5. Gold Star mothers and fathers [22(e)], or
  6. Surviving spouses of World War I veterans so long as they remain unmarried and so long as their whole worth, less any mortgage on the property, does not exceed $20,000 [22(f)].

Clause 22A – $750.00
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This exemption is available to veterans (and their spouses) who:

  1. Suffered in the line of duty the loss or permanent loss of use of one foot or one hand or one eye, or
  2. Received the Congressional Medal of Honor, Distinguished Service Cross, Navy Cross or Air Force Cross.
  3. If the subject property is greater than a single family house, only that fraction of $425 which corresponds to the segment occupied by the veteran will be allowed

Clause 22B – $1,250.00
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This exemption is available to veterans (and their spouses) who:

  1. Suffered in the line of duty the loss or permanent loss of use of both feet or both hands or both eyes.
  2. If the subject property is greater than a single family house. only that fraction of $775 which corresponds to the segment occupied by the veteran will be allowed.

Clause 22C – $1,500.00   Click here for form
This exemption is available to veterans (and their spouses) who:
1.  Suffered total disability in the line of duty, and
2.  Received assistance in acquiring “specially adapted housing” which they own and occupy as their domicile.
3.  If the subject property is greater than a single family house, only that fraction of $950 which corresponds to the segment occupied by the veteran will be allowed.

Clause 22D – Full up to $2500.00
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This exemption is available to surviving spouses (who do not remarry) of soldiers and sailors who:

  1. Died in combat at the islands of Quemoy and Matsu.
  2. Died in combat or presumed dead as a result of combat on or after Sept. 11, 2001.
  3. Surviving spouses of Item 2, are eligble for retroactive exemptions back to the date of death (Maximum retroactive is fiscal 2003).
  4. Surviving spouses of Item 2, are eligble for full exemption up to a maximum of $2,500 per year starting in FY2008.

Clause 22E – $1,000.00   Click here for form
This exemption is available to veterans who:

  1. Suffered total disability in the line of duty and are incapable of working.
  2. If the subject property is greater than a single family house, only that fraction of $600 which corresponds. To the segment occupied by the veteran will be allowed.

Paraplegic – Total Exemption
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This exemption is available to veterans and the surviving spouses who do not remarry of such veterans who are certified by the Veterans Administration as paraplegic.