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 |
|
Widows |
17D |
Surviving Spouse |
None |
None |
$65,132 |
$283 |
|
Other |
17D |
Minor |
Parents are deceased |
None |
$65,132 |
$283 |
|
Hardship |
18 |
Age, Infirmity, Income |
Must meet all three (3) |
Poverty |
Varies |
||
Temporary Hardship |
18A |
Income, tax deferred 3% interest per year |
MA resident 10 yrs. |
Inability to pay |
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 Clause 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 |
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% |
|
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 & 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% |
|
Blind |
37A |
Legally Blind |
Yearly blind certificate |
None |
None |
$500 |
|
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% |
|
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 |
|
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) |
|
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. |
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.
Programs & Initiatives
Feedback
Please submit website feedback using this form. Be sure to include:
Thank you for your feedback!