Tax Payer Exemptions

General Qualifications for Exemptions: Applicants must meet age and residency qualifications of July 1. In most cases, the applicant must have owned and occupied real estate property in Massachusetts for five years (and owned and occupied the current property on July 1 in the year of application), and in Massachusetts must have been the applicants' place of domicile for the preceding ten years.

In some circumstances, if two or more persons jointly own a property and each qualifies for a different exemption, more than one exemption may be applied to a single property tax bill.

For Owners of Property in Trust: Trust ownership arrangements may affect qualification for a statutory exemption. As a general rule, an applicant must be a trustee and a beneficiary and submit:

• A copy of a recorded trust instrument, including amendments
• A copy of the schedule of beneficiaries

Consult your attorney if these requirements affect you.The following table provides a general idea of the exemptions available. For more information, please contact the Assessing Department at 617-349-4343.