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Tax Exemptions
Please call the Assessor's Office at 978-929-6621 or the Veteran Services Officer at 978-929-6614 to inquire about the following tax exemptions for disabled veterans.
To qualify, all Veterans (and spouses where applicable) must:
M.G.L. ch. 59, s.5, clause 22
Clause 22 allows for a $400.00 tax exemption for the following persons:
Motor vehicle excise tax exemption for disabled veterans and ex-prisoners of war*
M.G.L. ch. 60A, s.1
Veterans as defined in section 7 of chapter 4 of the Massachusetts General Laws who by reason of service in the armed forces of the United States have suffered the loss, or permanent loss of the use of one or both feet or one of both arms or has permanent visual impairments as determined by the VA or has been determined by the medical advisory board within the Registry of Motor Vehicles to be permanently disabled is eligible for motor vehicle excise exemption (applicable for only one motor vehicle owned and registered for personal, non-commercial use).
* For ex-prisoners of war, and their surviving spouse, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable.
M.G.L. ch. 64H, s.6(u)
Disabled veterans who by reason of service in the U.S. armed forces have suffered the loss of, or permanent loss of the use of, both legs or both arms or one leg and one arm are eligible for a motor vehicle sales tax exemption (applicable only to one motor vehicle owned and registered for personal, non-commercial use).
Property Tax Exemptions
To qualify, all Veterans (and spouses where applicable) must:
- 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.
M.G.L. ch. 59, s.5, clause 22
Clause 22 allows for a $400.00 tax exemption for the following persons:
- 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.
- Loss or loss of use of one hand above the wrist, or one foot above the ankle or one eye.
- Congressional Medal of Honor
- Distinguished Service Cross
- Navy Cross or Air Force Cross
- Loss or loss of use of both hands or both feet
- Loss or loss of use of one hand and one foot as described above
- Loss or loss of use of both eyes (blind)
- Is rated by the VA to be permanent and totally disabled and has specially adapted housing.
Motor Vehicle Tax Exemptions
Motor vehicle excise tax exemption for disabled veterans and ex-prisoners of war*
M.G.L. ch. 60A, s.1
Veterans as defined in section 7 of chapter 4 of the Massachusetts General Laws who by reason of service in the armed forces of the United States have suffered the loss, or permanent loss of the use of one or both feet or one of both arms or has permanent visual impairments as determined by the VA or has been determined by the medical advisory board within the Registry of Motor Vehicles to be permanently disabled is eligible for motor vehicle excise exemption (applicable for only one motor vehicle owned and registered for personal, non-commercial use).
* For ex-prisoners of war, and their surviving spouse, the law allowing the exemption for the motor vehicle excise must be accepted by the city or town to be applicable.
Sales Tax Exemption for Disabled Veterans
M.G.L. ch. 64H, s.6(u)
Disabled veterans who by reason of service in the U.S. armed forces have suffered the loss of, or permanent loss of the use of, both legs or both arms or one leg and one arm are eligible for a motor vehicle sales tax exemption (applicable only to one motor vehicle owned and registered for personal, non-commercial use).