Clause Exemptions for Fiscal Year 2021
Clause Exemptions for Fiscal Year 2021
| Clause Name | Clause# | Basic Qualifications as of 7/1/19 | Other Qualifications | Income Limits | Asset Limits | $$$ Amount | Forms |
| Elderly | 17D | Age 70 or older | Own & occupy property 5 years | None | $64,233 | $279 | Apply |
| Widows | 17D | Surviving Spouse | None | None | $64,233 | $279 | Apply |
| Other | 17D | Minor | Parents are deceased | None | $64,233 | $279 | Apply |
| Hardship | 18 | Age, Infirmity, Income | Must meet all three (3) | Poverty | Varies | Apply | |
| Temporary Hardship | 18A | Income, tax deferred 3% interest per year | MA resident 10 yrs. | Inability to pay | Varies | Apply | |
| 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 Clause 22A | None | None | $750.00 | Apply |
| Veterans | 22 | 10% Service Disability or Purple Heart | Mass resident 6 months prior to service or 5 years Mass residency | None | None | $400 | Apply |
| Veterans | 22B | Loss of two limbs or both eyes | Mass resident 6 months prior to service or 5 years Mass residency | None | None | $1250 | Apply |
| Veterans | 22C | Disability requires specially adapted housing | Mass resident 6 months prior to service or 5 years Mass residency | None | None | $1500 | Apply |
| Veterans | 22D | Death of veteran due to combat or combat injury/disease, or MIA | Surviving spouse MA resident for 5 years. Letter of Decision from VA is required | None | None | 100% | Apply |
| Veterans | 22E | 100% disability, file VA certificate annually | Mass resident 6 months prior to service or 5 year Mass residency | None | None | $1000* | Apply |
| Paraplegic Blindness |
8A of 58 22F |
Paraplegic & 100% blindness due to service connected injury | Mass resident 6 months prior to service or Mass residency for 5 years VA certificate | None | None | 100% | Apply |
| Blind | 37A | Legally Blind | Yearly blind certificate | None | None | $500 | Apply |
| Tax Deferral | 41A | Age 65 or Older, tax deferred 2.5% interest per year | Own & Occupy Property for 5 years | $86,000 | None | Defers Up to 100% | Apply |
| Elderly | 41C | Age 65 or older | Own / Occupy 5 yrs. in MA & MA resident 10 yrs. | (S)$22,475 (M)$33,712 | (S)$44,949 (M)$61,805 | $1000 | Apply |
| Senior Work-off | 5K | Over 60 | Somerville resident | Contact Council on Aging | None | Up to $1,500 | |
| Residential Exemption | 5C | Own & occupy Somerville home as your principal domicile on previous January 1 | None-no age or income restrictions. Documentation of residency required. | None | None | To Be Determined (amount changes each year) | Apply |
| Community Preservation Act (CPA) Exemption | Chapter 44B | See income limits | See income limits | Depends on age and household size. See full listing here. | None | If qualified, exempts all of CPA surcharge. | Apply |
The qualifying date for the Clause Exemptions Is July 1, (each year). Questions can be addressed to Assessing at 617-625-6600 ext. 3100.
The application deadline is three months from the date the Third Quarter Bill was mailed.