Clause Exemptions for Fiscal Year 2022

Clause Name

Clause#

Basic Qualifications as of 7/1/21

Other Qualifications

Income Limits

Asset Limits

$$$ Amount

Forms

Elderly

17D

Age 70 or older

Own & occupy property 5 years

None

$65,132

$283

Apply

Instructions

Widows

17D

Surviving Spouse

None

None

$65,132

$283

Apply

Other

17D

Minor

Parents are deceased

None

$65,132

$283

Apply

Hardship

18

Age, Infirmity, Income

Must meet all three (3)

Poverty

 

Varies

Apply

Instructions

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

Instructions

Elderly

41C

Age 65 or older

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

(S)$22,790 (M)$34,184

(S)$45,578 (M)$62,670

$1000

Apply


Instructions

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

Instructions

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

Instructions

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 April 1, 2022 12:30 pm sharp.