Exemptions for Seniors and Others

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