Tax Relief for Seniors, Veterans, and the Disabled

Introduction.

The Town may give tax exemptions to some individuals as defined by state law. An exemption discharges the taxpayer from the legal obligation to pay all or a portion of the tax assessed for the fiscal year. Exemptions are found in Massachusetts General Law Chapter 59, Section 5.
 
The Town has created this chart to provide general information about local property tax exemptions for the blind, seniors, surviving spouses and minor children of a deceased parent, veterans, disabled veterans, and spouses of veterans.  This chart is not designed to address all the questions or issues and does not change any provision of the Massachusetts General Laws or the Bylaws of the Town.  

To find out about the specific eligibility and application requirements, please contact the Board of Assessors, 122 Main Street, Acushnet, MA or call 508-998-0200 x4205.
 
ProgramDescriptionCredit AmountQualification Requirements
37ALegally Blind Persons$500Taxpayers Guide
41ASenior Tax Deferral (Places a lien on the property with interest.)*DeferralTaxpayers Guide
41CSeniors (70 or Older)$500Taxpayers Guide
17DSeniors (70 or older)
and/or Surviving Spouses
$234.50 (FY20)
Adjusted annually by CPI
Taxpayers Guide
18AHardship1Property Tax Deferral

Requirements


Application Form

 

22(a-f)

Veterans:

  1. Veterans with a service-connected disability of 10% or more.
  2. Veterans awarded the Purple Heart
  3. Surviving parents of military personnel who died in military service (Gold Star Parents)
  4. Spouses (where the domicile is owned by the veteran's spouse), and surviving spouses (who have never remarried), of veterans entitled to exemption under Clause 22
$400Taxpayers Guide
22A
  1. Veterans 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.
  2. Spouses (where the veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemptions under Clause 22A.
$750Taxpayers Guide
22B
  1. Veterans who suffered in the line of duty the loss or permanent loss of use of both feet, both hands, or both eyes.
  2. Spouses (where the veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemptions under Clause 22B.
$1,250Taxpayers Guide
22C
  1. Veterans who suffered total disability in the line of duty and received assistance in acquiring "specially adapted housing" which they own and occupy as their domicile.
  2. Spouses (where the veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemptions under Clause 22C.
$1,500Taxpayers Guide
22D

Surviving spouses (who have never remarried) of (1) military personnel (including members of the National Guard on active duty) who went missing in action during active duty and are presumed to have died, or (2) military personnel (including members of the National Guard on active duty) or veterans who died as a proximate result of any injuries sustained or illnesses contracted during active duty service.

 

A surviving spouse must have lived in Massachusetts for at least 5 consecutive years before the tax year begins (or lived in Massachusetts for at least 1 consecutive year before the tax year begins, if the legislative body of your city or town has voted to accept this local option). If not, the deceased military or guard member or veteran had to have been domiciled in Massachusetts for at least 6 consecutive months before entering the service.

FULLTaxpayers Guide
22E
  1. Veterans who have a service-connected disability of 100%.
  2. Spouses (where veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemption under Clause 22E.
$1,000Taxpayers Guide
22F
  1. Veterans who are paraplegics, or have a 100% disability for service-connected blindness. 
  2. Spouses (where veteran's spouse owns the domicile) or surviving spouses of veterans entitled to exemption under Clause 22F. 
FULLTaxpayers Guide

1Not adopted as of this posting.

Community Preservation Act surcharges will also be credited at 1.5% of exemption credit amount.
*Deferral Amount is governed by state statute.