Clause Exemptions for Fiscal Year 2018
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||Forms|
|Elderly||17D||Age 70 or older||Own & occupy property 5 years||None||$59,300||$258.00||Apply|
|Other||17D||Minor||Parents are deceased||None||$59,300||$258.00||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|
|8A of 58
|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 3% interest per year||Own & Occupy Property for 5 years||$57,000||None||Defers Up to 100%||Apply|
|Elderly||41C||Age 65 or older||Own / Occupy 5 yrs. in MA & MA resident 10 yrs.||(S)$20,749 (M)$31,123||(S)$41,497 (M)$57,059||$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. 1 person household, age 60 or more: $72,400, 1 person household under 60: $57,900||None||If qualified, exempts all of CPA surcharge.||Apply|
*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). 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.
Somerville City Hall Annex will be temporarily closed until further notice for emergency repairs related to a burst pipe. Some departments have been moved to temporary locations, which are listed below, while others will work remotely.
Somerville Office of Veterans’ Services Partners with Fisher College Student Veterans for “Adopt-a-Service Member” Campaign
This year, the Somerville Office of Veterans’ Services joins the Fisher College Student Veterans’ Organization to collect items to send to our troops.
City Plans New “Memorial Week” Celebrations for Week Leading up to Memorial Day; Parade CHANGED for 2017 to Weekend BEFORE Memorial Day; NEW Concert and Fireworks Event on Memorial Day
SOMERVILLE – In honor of Somerville’s veterans and all those who have served our nation, the City of Somerville announces a full week of Memorial/Armed Forces Week celebrations, beginning on Saturday, May 20, 2017.
SOMERVILLE – Somerville’s annual Memorial Day Parade, the largest in the Boston metro region, and corresponding ceremonies are set for Sunday, May 24, with more family-friendly events than ever before along the parade route