A tax deferral allows an eligible taxpayer to defer all or a portion of the tax obligation.

It is important to note that a tax deferral may be used in conjunction with other exemption programs.

As opposed to a property tax exemption, the deferred taxes must eventually be repaid when the property is sold, transferred or upon the demise of the owner at 8% per anum. The maximum

amount subject to deferral is up to

50% of the value of the property.

• Reached the age of 65 as of July 1 of the tax year
• Owned and occupied the property for at least 5 years as of July 1 of the tax year
• Resided in Massachusetts for at least ten (10) years
• A gross income not exceeding $30,000

Applications must be filed annually with the Board of Assessors, within three months of the mailing of the Third Quarter Tax Bill which is mailed in December.

It is important to note that the filing of an application does not postpone the timely payment of your tax.

If you think you qualify for an exemption and would like an application, or would like more information on the tax deferral program please:

Massachusetts General Laws

Chapter 59, Section 5

- Surviving Spouse

- Minor — w/deceased parents

- Persons 70+ years of age before July 1st

- Veterans — Meeting state requirements

Who Qualifies

• Surviving Spouse
• Minor of Deceased Parents

• Persons over 70 years who have occupied residence over or equal to five (5) years

Amount of Exemption……………..$262

Maximum Gross Income…………..None

Maximum Whole Estate………...$40,000

(Excludes House)

Who Qualifies

• Aged, Infirm, or Insolvent

Who Qualifies

Veterans who resided in Massachusetts for six (6) months prior to enrollment in the service, or five (5) years prior to application for exemption and:

Clause 22

• Veterans with a war service connected disability of 10% or more

• Veterans of Spanish War, Philippine Insurrection or Chinese Relief Expedition

• Receivers of Purple Heart

• Surviving spouses of certain veterans as long as unmarried
• Fathers and mothers of soldiers and sailors who lost their lives in wartime service
• Surviving spouses of WWI Veterans, providing they have not remarried

Amount of Exemption………….…...$375

Clause 22A

• Lost one (1) foot at or above the ankle
• Lost one (1) hand at or above the wrist
• Lost one (1) eye
• Were awarded Congressional Medal of Honor, Distinguished Service Cross, Navy or Air Force Cross

Amount of Exemption………………$637

• Veterans with 100% disability certified by VA and are incapable of working or

surviving spouses of such veterans. A

certificate of 100% disability must be

filed annually.

All applicants must have been honorably discharged

• Blind persons as determined by the Massachusetts Association For The Blind or a qualified doctor. A certificate of blindness must be filed yearly with the application.

• Person has lived in Massachusetts for ten (10) years

• Occupied such or other real estate in Massachusetts for five (5) years or a surviving spouse who has inherited the real estate and occupied it for five (5) years

(Excludes House)