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The laws of the Commonwealth of Massachusetts provide for real estate tax relief for certain people.   Each category of tax relief is defined, and the allowable amount stated, in the various clauses of Chapter 59, Section 5 of the General Laws.  The table below summarizes who qualifies for these exemptions and the amounts of the various exemptions. State law also gives each city and town the option of increasing the exemption up to double the amounts.  The Somerville Board of Aldermen, with the approval of the Mayor, has elected this option each year.  The exemption amounts shown in the tables are therefore base exemption amounts.  They can be increased up to double the amounts shown depending upon the amount each applicant’s tax bill has increased over the prior years’ taxes (except for senior work-off). Certain deductions are allowed from the income limits shown for the clause exemptions.  You should call or come into the Assessors Office in City Hall to find out details.  The asset limits do not include the value of owner occupied properties.


Clause Name

Clause#

Basic Qualifications

Other Qualifications

Income Limits

Asset Limits

 Amount

Elderly

17D

Age 70 or older

Own & occupy property 5 years

None

$58,092

$253.00

Widows

17D

Surviving Spouse

None

None

$58,092

$253.00

Other

17D

Minor

Parents are deceased

None

$58,092

$253.00

Hardship

18

Age, Infirmity, Income

Must meet all three (3)

Poverty

 

Varies

Veterans

22A

Service related loss of or loss of use of one foot or one hand or one eye or received honor etc.

Spouses (where veteran’s spouse owns the domicile) or surviving spouses of veterans entitled to exemption under Cl. 22A

None

None

$750.00

Veterans

22

10% Service Disability or Purple Heart

Mass resident 6 months prior to service or 5 years Mass residency

None

None

$400

Veterans

22B

Loss of two limbs or both eyes

Mass resident 6 months prior to service or 5 years Mass residency

None

None

$1250

Veterans

22C

Disability requires specially adapted housing

Mass resident 6 months prior to service or 5 years Mass residency

None

None

$1500

Veterans

22E

          100% disability         File VA certificate annually

Mass resident 6 months prior to service or 5 year Mass residency

None

None

$1000*

Paraplegic

8A of 58

Paraplegic due to wartime injury

Mass resident 6 months prior to service or Mass residency for 5 years V.A. certificate

None

None

100%

Blind

37A

Legally Blind

Yearly blind certificate

None

None

$500

Tax Deferral

41A

Age 65 or Older, tax deferred 4% interest per year

Own & Occupy Property for 5 years

$56,000

None

Defers Up to 100%

Elderly

41C

Age 65 or older

Own / Occupy 5 yrs. in MA & MA resident 10 yrs.

(S)$20,326

(M)$30,489

(S)$40,652

(M)$55,897

$1,000

Senior Work-off

5K

Over 60

Somerville resident

Contact Council on Aging

None

Up to $1,000

*for veterans owning two family or larger houses, Clause 22E is reduced to the same portion as the veterans’ occupancy of the property.
The qualifying date for the Clause Exemptions Is July 1, (each year). If you think you may qualify for any of the above exemptions, do not hesitate to contact the Assessing Department at 617-625-6600 ext. 3100.                   The application deadline is three months from the date the Third Quarter Bill was mailed.