An exemption is a release from the obligation of having to pay taxes on all or part of a parcel of real property. Personal Exemptions are a reduction in taxes due to a particular personal circumstance and qualifications set forth in the Massachusetts General Laws. The burden is on the applicant to show that he or she falls within the expressed terms of the exemption provision. Exemptions are granted for one year only and an application must be filed to receive the exemption each year. A taxpayer may not receive more than one exemption; however, if a taxpayer qualifies for more than one exemption, the Assessor will grant the exemption of the largest value.
For any of the following real estate exemption types, please use the appropriate application form. Complete all sections that apply. If you qualify under more than one category, you will receive the exemption that provides the greatest amount of assistance.
Applicants must meet the following requirements to be eligible for a Senior Tax Deferral – Clause 41A:
Yes, you must have been domiciled in Massachusetts for the preceding ten years, and have owned the current property or other property in Massachusetts for at least five years.
For FY 2024, your gross income, including your Social Security benefits, can't be more than $30,231.71 if you are single, and $45,348.14 if married. The Social Security amount received in calendar year 2022, as well as your calendar year 2022 Federal Income Tax filing, if you filed, will be utilized for the calculation of your total income for the FY 2024 Clause 41C Senior Exemption. There is a Social Security deduction that we utilize. For FY 2024, a worker will receive a $5,653 reduction from the total amount of Social Security benefits received for calendar year 2022, and if married, $2,827 for a spouse who also receives a Social Security amount. This means that we can reduce the total amount of Social Security income used to calculate the income thresholds to the Clause 41C Senior Exemption by up $8,480 if married and both receive Social Security benefits, and $5,653 if single or only one spouse is collecting Social Security benefits.
Your whole estate, not including the value of your primary domicile, can't be more than $47,283.21 if you are single, and $65,014.42 if you are married.
The City of Worcester offers residential exemptions with limits that are adopted yearly by the City Council. It is only granted to one property that serves as a property owner's principal residence of the taxpayer as used for Federal and State income tax reporting. To be eligible, the owner must occupy the property as their principal residence on January 1 preceding the fiscal year for which they are applying. A fiscal year runs from July 1 to the following June 30.
An abatement is a reduction in a real estate valuation based on a correction to the assessed valuation. The assessed value has nothing to do with the age of the owner, the income of the owner or any other financial information about the owner. The assessment represents an estimate of market value. An elderly exemption is a reduction in a real estate tax due based on certain age and income requirements set forth by the Commonwealth of Massachusetts. An individual who files for an abatement of real estate valuation because of age and/or income has filed the wrong form. Instead, that individual should file for an elderly exemption. The only factor the assessors examine on an abatement application is the market value of the property. Age and/or income do not factor into assessment determination. (Please refer to Questions 5 and 6).
You have until April 2 to file an application for the current fiscal year. There are requirements for each type of exemption and you will need to show us documents that support your application.
Motor vehicles owned and registered by the following individuals or organizations are exempt from motor vehicle excise:
Once any of these exemptions is allowed, required documentation must be updated every five (5) years and a motor vehicle excise exemption application must be filed annually.
Chapter 60A, Section 1 of the Massachusetts General Laws provides excise tax exemptions for vehicles owned by certain disabled individuals and veterans, ex-prisoners of war and their surviving spouses and certain charitable organizations. Please contact the Assessors office at 508-799-1098 for further details on eligibility.